COMMISSIONER OF SALES TAX Vs. L VASUDEO RAO

JUDGEMENT

(1.) THIS order shall also dispose of Misc. Civil Cases No. 32 of 1979, (Commissioner of Sales Tax, M. P. v. L. Vasudeo Rao, Indore), No. 33 of 1979 (Commissioner of Sales Tax, M. P. v. L. Vasudeo Rao, Indore), No. 34 of 1979 (Commissioner of Sales Tax, M. P. v. L. Vasudeo Rao, Indore), No. 35 of 1979 (Commissioner of Sales Tax, M. P. v. L. Vasudeo Rao, Indore), No. 36 of 1979 (Commissioner of Sales Tax, M. P. v. L. Vasudeo Rao, Indore) and No. 37 1979 (Commissioner of Sales Tax, M. P. v. L. Vasudeo Rao, Indore ).

(2.) BY this reference under Section 44 (1) of the M. P. General Sales Tax Act (hereinafter referred to as the Act), the Board of Revenue has referred the following questions of law for the opinion of this Court:

(3.) THE first two questions are common to all the references while the third question arises out of the order of the Board of Revenue dated 1st October, 1975, relating to the assessment of the assessee for the year 1971-72.