LAWS(MPH)-1994-8-26

LADURAM RAMNIWAS Vs. STATE OF M P

Decided On August 16, 1994
Laduram Ramniwas Appellant
V/S
STATE OF MADHYA PRADESH Respondents

JUDGEMENT

(1.) THIS order shall also govern the disposal of connected Misc. petitioners, M. P. No. 924 of 1984 Sunil Kumar v. State; M. P. No. 932 of 1984 Mohta v. State; M. P. No. 959 of 1984 Pannalal v. State; M. P. No. 960 of 1984 Manoharlal v. State; M. P. No. 961 of 1984 Abhay Kumar v. State; M. P. No. 962 of 1984 Rajmal v. State; M. P. No. 963 of 1984 Anil Kumar v. State and M. P. No. 964 of 1984 Kanhaiyalal v. State entailing common question of law and fact and heard analogously.

(2.) FACTS lie in a narrow compass.

(3.) THE petitioners were charged at the rate of 2 per cent sales tax on mawa on the basis of decision given by Board of Revenue in the case of Regal Dairy, Mhow in Second Appeal No. 142/72 on September 13, 1972 [ (1973) 4 VKN 314]. The Division Bench of this Court answered the reference under section 44 of the Act in favour of the assessee in M. C. C. No. 70 of 1977 [1981] 47 STC 374; (1981) 14 VKN 7 (Commissioner of Sales Tax v. Regal Dairy ). This decision is under challenge in the Supreme Court.