JUDGMENT This is a reference under section 44(1) of the M.P. General Sales Tax Act, 1958 at the instance of the applicant/assessee and the following question of law has been referred by the Board of Revenue for answer of this Court : "Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding and had valid material to hold, that purchase of iron and steel by the applicant for use in the construction of staff quarters in the remote areas of the mines was in the course of business of mining of coal so as to attract the liability to entry tax ?" 2. The brief facts giving rise to this reference are thus : The applicant was assessed to tax under the Entry Tax Act for the period April 1, 1977 to March 31, 1978 by the Regional Assistant Commissioner of Sales Tax, Satna. The assessing authority levied entry tax on purchases of Rs. 4,33,644 besides other levies. These purchases consisted of purchases of iron and steel, etc., for building purposes for construction of staff quarters. Aggrieved by the order dated June 26, 1981, the applicant approached the Appellate Assistant Commissioner of Sales Tax, who rejected the contention of the applicant. Therefore, the matter was taken up before the Board of Revenue and there also, the applicant lost. Therefore, the applicant made an application before the Board of Revenue for sending a reference to this Court for answer. The Board of Revenue has referred the aforesaid question of law for answer of this Court. 3. When the matter came up before this Court, this Court asked for a supplementary statement of the case by order dated January 12, 1988, but it is not clear as to what was the material on the basis of which it was asserted on behalf of the assessee that the iron and steel purchased by it was for use in the construction of staff quarters in the remote areas of the mines. Therefore, this Court directed that unless the nature of the material relied on by the assessee is known, it is not possible for us to hold that there is sufficient material for answer of this Court. Therefore, this Court directed that unless the nature of the material relied on by the assessee is known, it is not possible for us to hold that there is sufficient material for answer of this Court. In pursuance of the directions of this Court for calling the supplementary statement of the case, the Board of Revenue sent a supplementary statement disclosing that the iron and steel purchased by the assessee was used in mining business and not for construction of staff quarters in the remote areas of mines as found by the learned Assistant Commissioner of Sales Tax in the assessment order dated June 26, 1981. It was also stated that this fact had been admitted by the learned counsel for the assessee in the written submission made before the Board of Revenue. In view of this fact, it is clear that the assessee used these purchases of iron and steel in business as equipment and these goods are exigible to entry tax. Hence in this view of the matter, the Board of Revenue has rightly held against the assessee. Therefore, we answer the aforesaid question in favour of the Revenue and against the assessee.