(1.) THE decision rendered in this case shall also govern disposal of other two petitions being M. P. No. 1699 and W. P. No. 1700 because, all these cases arise out of common impugned order and secondly, they arise between the same parties.
(2.) THE challenge in this writ is to a revisional order, dated December 3, 2002 (annexure P-l), passed by the Additional Commissioner, Commercial Tax, Indore, whereby the revision file. 0d by the petitioner against an order of reassessment dated April 16, 1996 passed by an assessing officer (Assistant Commissioner of Commercial Tax) for the period April 1, 1990 to March 31, 1991 has been dismissed which was originally assessed by order dated December 30, 1993 by the assessing officer.
(3.) PETITIONER No. 2 is one of the departments of petitioner No. 1--which is a Railway. The petitioner is running a Departmental Catering Services for the passengers. It is in the course of this activity the petitioner sells in open market "coal ash". The petitioner No. 1 is being assessed under the provisions of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) and is also registered as dealer.