COMMISSIONER Vs. LAXMINARAYAN RAMPRATAP

JUDGEMENT

(1.) THE reference made by the department in this case is as to whether the Board was justified in holding that Singhada shall not be taxable as a 'Kirana' good. The question has been answered by a Co -ordinate Bench of this Court in W. A. No. 385/06 on 26.04.07 in para 10 of the aforesaid judgment. The matter has been so dealt with by the learned Division Bench: -

(2.) KEEPING in view the aforesaid, no further orders are necessary, as the reference shall also stand answered as indicated hereinabove. Accordingly, the department shall now proceed in the matter as already held by a Division Bench of this Court in W. A. No. 385/06.