COMMISSIONER OF SALES TAX Vs. CHHOGALAL AND SONS

JUDGEMENT

(1.) THIS order shall also dispose of M. C. C. No. 191 of 1981 (Commissioner of Sales Tax v. Raja Auto Service), M. C. C. No. 193 of 1981 (Commissioner of Sales Tax v. Active Transport Co.) and M. C. C. No. 196 of 1981 (Commissioner of Sales Tax v. Kashyap and Co.), because the facts giving rise to these references and questions referred to therein are common.

(2.) BY these references under Section 44 (1) of the M. P. General Sales Tax Act, 1958 (for short "the Act"), the Board of Revenue, M. P. , Gwalior, has referred the following questions of law for the opinion of this Court :

(3.) THE facts giving rise to these references briefly stated are as follows :