HUKUMCHAND MILLS LTD Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS judgment shall also govern the disposal of M. C. C. Nos. 180 of 1986 and 181 of 1986.

(2.) THE Tribunal constituted under the M. P. General Sales Tax Act, 1958 (hereinafter referred to as the Act) has referred the following question to this Court for its opinion under Section 44 (1) of the Act:

(3.) THE reference has been made at the instance of the assessee M/s. Hukumchand Mills Ltd. , which is a public limited company duly incorporated under the Companies Act and is a registered dealer under the Act as well as under the Central Act. The Tribunal had decided three appeals relating to the calendar years 1974, 1975 and 1976, but since the question referred to above was the same in respect of all the three years, a common statement of the case was drawn up by the Tribunal. These three cases came up for hearing before a Division Bench of this Court which, by an order dated 27th July, 1985, referred them to a larger Bench. It is thus that these three cases have come up before this Bench.