TMI Blog1998 (11) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Sales Tax, M.P. [1997] 106 STC 286). According to him both M.C.Cs. arose from the same subject-matter and, therefore, the opinion rendered in M.C.C. No. 218 of 1994 (Vora Wires v. Commissioner of Sales Tax, M.P. [1997] 106 STC 286) shall also be deemed to be an answer to the questions stated and raised in M.C.C. No. 225 of 1994. 2.. At this stage it was submitted by Mr. Bhargava t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court judgment in Anwar s case [1998] 108 STC 258. 4.. We are afraid, it is not possible for us to do so because the issues raised is identical M.C.C. No. 218 of 1994 [Vora Wires v. Commissioner of Sales Tax, M.P. [1997] 106 STC 286 (MP)] and 225 of 1994 stand already concluded finally with the dismissal of S.L.P. No. CC 466 of 1997 taken by the Revenue against the judgment of this Court. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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