STATE OF WEST BENGAL Vs. MD KHALIL

JUDGEMENT

(1.) Leave is granted in the connected matter Special Leave Petition (C) No. 19573 of 1996.

(2.) These two appeals raise an identical and interesting question of law.

(3.) C. A. No. 12060 of 1996 is filed by the State of West Bengal challenging the validity of the judgment of the West Bengal Taxation Tribunal (for short 'the Tribunal') in Case No. 20 (T) of 1994 dated January 11, 1996, by which the application filed by the respondent was allowed and the impugned demand of tax and penalty was quashed. That judgment was followed by the Tribunal in Case No. RN-192 (T) of 1995, filed by the respondent which was allowed quashing the demand of tax and penalty on February 20, 1996 which is assailed in C. A. No. 3296 of 2000 @ Special Leave Petition (C) No. 19573 of 1996.