Consequently, it answered the question, in favour of the respondent.
According to the High Court, charcoal would be companyered by Entry I of Part III of Sch.
Appeal by special leave from the judgment and order dated February 23, 1966 of the Madhya Pradesh High Court in M.C.C. No.
11 and was taxable at 2 .
11 to the M.P. General.
The Additional Sales Tax Officer, Ujjain, and the Additional Appellate Assistant Commissioner, Indore, both held that charcoal in which the appellant was dealing was number companyered by Entry I of Part III of Sch.
Hence this appeal by special leave.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
For the period from March 29, 1962 to April 29, 1962, he was assessed to sales tax under s. 18 6 of the Madhya Pradesh General Sales Tax Act, 1958 as he did number have any registration certificate in respect of this period.
Sen and L N. Shroff for the appellant.
Rameshwar Nath and Mohinder Narain, for the respondent.
At the instance of the Commissioner of Sales Tax, the Board referred the following question to the High Court Whether charcoal is companyered under Entry I of Part III of Sch.
2011 of 1966.
The Judgment of the Court was delivered by Shelat, J. The appellant has been carrying on business and s a dealer in firewood and charcoal.
169 of 1965.
