Supreme Court directs Tribunal to refer question of law on set off of tax for consideration of High

CST & VAT : Where assessee, a registered dealer under Madhya Pradesh General Sales Tax Act, 1958, was carrying on business of manufacturing and selling of utensils and it claimed set off of tax under section 8(1) on goods purchased from one 'M' after payment of tax at full rate and lower authorities disallowed claim and High Court also rejected assessee's application made under section 44(2)(b), Tribunal was directed to refer question of law framed by assessee for consideration and decision by H