1989 (2) TMI 398

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (2) of the M.P. General Sales Tax Act, 1958 (in short, "the State Act") for requiring the Tribunal to state the case and refer it to this Court for its opinion. 3.. The applicant, M/s. Chhota Bhai Jetha Bhai Patel and Company, Rajnandgaon, was a registered dealer for the purposes of the State Act and the Central Sales Tax Act, 1956 (in short, "the Central Act"). For its assessment period 5th Nov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... resh assessments. The objection as to jurisdiction was overruled and the appeals to that extent were dismissed. On further appeals being filed by the assessee, the Tribunal quashed the orders of fresh assessment passed by the Assistant Commissioner, as also the appellate orders of the Deputy Commissioner of Sales Tax by its common order dated 24th February, 1981 and sent back the cases to the Addi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the context of the aforesaid facts the following common question of law does arise in the two cases decided by the Tribunal by its common order dated 24th February, 1981: "Whether, in the facts and circumstances of the case, the Tribunal was right in directing the Additional Commissioner of Sales Tax to pass final order under section 39(2) of the State Act?" 5.. Accordingly both the applica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X