KAILASH NATH KHANNA Vs. STATE OF M P

JUDGEMENT

(1.) IN both these petitions, common question of law is involved and, therefore both of them are disposed of by this common order.

(2.) FOR disposal of these petitions, the facts given in M. P. No. 3084 of 1992 have been taken into consideration.

(3.) THE petitioner is the wholesale dealer carrying on business of loose tea under the trade name "khanna Stores" at Jabalpur. The petitioner is also a registered dealer under the provisions of the M. P. General Sales Tax Act, 1958 (for short"the Act" ). The State Government issued a Notification (annexure A) in exercise of the power conferred by section 12 of the Act and exempted class of goods specified in column (3) from August 1, 1990 to March 1, 1991 from payment of tax as under :