IDEA CELLULAR LTD. Vs. ASSISTANT COMMISSIONER COMMERCIAL TAX

JUDGEMENT

(1.) WITH consent heard finally. This is a tax reference under Section 70(2)(b) of the Madhya Pradesh Commercial Tax Act, 1994 (for short, the Act) read with Section 13 of the Entry Tax Act, 1976 against the order dated 20.09.2013 passed by the MP Commercial Tax Appellate Board (for short, the Board) in Reference Case No. 42/CTAB/2008 (Entry Tax), requiring the Board to make a reference to this Court.

(2.) THE petitioner feeling dissatisfied by the order passed by the Board filed an application under Section 70(1) of the Act before the Board, requesting it to refer the questions to this Court. The Board rejected the application and declined to refer the questions, as would be clear from the order dated 20.09.2013 (Annexure A/4) filed along with this reference.

(3.) THE Board, however, declined to refer the aforesaid questions to this Court for being answered.