DEVENDRA TRADING COMPANY Vs. STATE OF M.P.

JUDGEMENT

(1.) PETITIONER has sought following reliefs :

(2.) THIS petition was entertained by this Court because the matter was sub -judice before the Apex Court in Civil Appeal No. 2222 of 2012 along with other matters in M/s Zunaid Enterprises & Ors. vs. State of M.P.& Ors. Now the case of M/s Zunaid Enterprises has been decided by the Apex Court by an Order dated 22nd of February, 2012 reported in (2012) 4 SCC 211. The Apex Court has directed thus : -

(3.) AS the controversy is identical, we dispose of this matter in the light of judgment by Apex Court in M/s Zunaid Enterprises & Ors. vs. State of M.P.& Ors. (supra) and by Division Bench in Bharat Bidi Workers' Pvt. Ltd.vs. State of M.P.(supra). The matter is remanded back to the Assessing Officer with the same directions as are contained in M/s Zunaid Enterprises & Ors. vs. State of M.P.& Ors. (supra) . The Assessing Officer shall decide the matter finally after extending an opportunity to the petitioner to file his return, if not already filed, and the question whether the sale in question is inter -State sale or intra -State sale would be decided by the Assessing Officer after considering the material produced before it.