COMMISSIONER OF COMMERCIAL TAX Vs. ARPIT TRADERS

JUDGEMENT

(1.) THE decision rendered in this application shall also govern disposal of I. T. R. Nos. 119 of 2000, 120 of 2000, 121 of 2000, 122 of 2000, 124 of 2000, 125 of 2000, 126 of 2000, 127 of 2000 and 148 of 2000 as in all these applications common question of law and fact involved as was seen from the order of the Tribunal out of which all these applications arise. It is for this reason, this common decision is rendered which will govern disposal of all the aforementioned cases.

(2.) THIS is an application made under Section 44 (2) of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) by the Commissioner of Commercial Tax, M. P. , Indore, consequent upon the dismissal of their application made under Section 44 (1) of the Act by a common order dated August 17, 1999 in Reference Nos. 990-PBR of 1999, 991-PBR of 1999, 993-PBR of 1999, 994-PBR of 1999, 995-PBR of 1999, 996-PBR of 1999, 997-PBR of 1999, 998-PBR of 1999, 999-PBR of 1999, and 1002-PBR of 1999 which in turn arise out of an order passed by the Board of Revenue dated February 2, 1999 in Appeals Nos. 2, 22, 23, 24, 57, 59, 85-I of 1997 and 7-2/s/3, 29, 255 of 1996 and 142 of 1995.

(3.) HEARD Shri Amit Agrawal, learned Government Advocate for the Revenue and Shri Ajay Mishra, learned Counsel for the assessee.