STATE OF M P Vs. SHYAMA CHARAN SHUKLA

JUDGEMENT

(1.) This appeal is directed against the judgment of a Full Bench of the High Court of Madhya Pradesh dated April 8, 1974 (Shyama Charan Shukla v. State of Madhya Pradesh, 1974 34 STC 504), quashing orders of the sales tax authorities on a petition by the respondent under Article 226 of the Constitution.

(2.) After hearing the learned Counsel for the parties we find no good reason to interfere with the High Court's order as the High Court has quashed orders of sales tax authorities following the decisions of this Court in Ghanshyamdas v. Regional Assistant Commissioner of Sales Tax, 1964 51 ITR 557 and Anandji Haridas & Co. (P.) Ltd. v. S.P. Kushare, 1968 1 SCR 661 .

(3.) The appeal fails and accordingly dismissed. There will be no order as to costs.