COMMISSIONER OF SALES TAX Vs. VORA WIRES

JUDGEMENT

(1.) IT was pointed out by Mr. Chafekar that the questions stated and referred in this M. C. C. stand already answered by a division Bench judgment of this Court in identical M. C. C. No. 218 of 1994 (Vora Wires v. Commissioner of Sales Tax, M. P. [1997] 106 STC 286 ). According to him both M. C. Cs. arose from the same subject-matter and, therefore, the opinion rendered in M. C. C. No. 218 of 1994 (Vora Wires v. Commissioner of Sales Tax, M. P. [1997] 106 STC 286) shall also be deemed to be an answer to the questions stated and raised in M. C. C. No. 225 of 1994.

(2.) AT this stage it was submitted by Mr. Bhargava that Revenue had taken appeal against the judgment of this Court in M. C. C. No. 218 of 1994 in S. L. P. No. CC 466 of 1997 which was dismissed by the Supreme Court by order dated July 8, 1997.

(3.) WE are afraid, it is not possible for us to do so because the issues raised is identical M. C. C. No. 218 of 1994 [vora Wires v. Commissioner of Sales Tax, M. P. [1997] 106 STC 286 (MP)] and 225 of 1994 stand already concluded finally with the dismissal of S. L. P. No. CC 466 of 1997 taken by the Revenue against the judgment of this Court. Therefore, it would not be appropriate for us to reopen the matter which stood already concluded by the Supreme Court. It is open to the Revenue to seek some other remedy in the matter in case they feel convinced that the Supreme Court judgment in Anwar's case [1998] 108 STC 258 had any bearing in the matter.