- (1.) There are a number of matters listed under this item. Of these, in CA Nos. 2686-88/ 86, there is already an order passed by this Court on 7.8.1986 that these appeals should be listed before a Constitution Bench as one of the questions raised was whether the decision of the Constitution Bench of this Court in M/s. MC Dowell and Company Limited v. Commercial Tax Officer (1985) 59 STC 277 calls for re-consideration. The other matters, two of which are by way of special leave and the others are writ petitions, have also been listed because they also raise the question regarding the liability of inclusion of excise duty in the turn over for the purposes of sales tax. There has been considerable argument before us as to whether these appeals and writ petitions can be disposed of separately de-linking them from CA 2686-88/86. After hearing counsel at considerable length, we are of the opinion that it would be premature at this stage to de-link these appeals and writ petitions from CA 2686-88/86.
(2.) Counsel for the State of Andhra Pradesh vehemently submits that there are stay orders passed in all these appeals and writ petitions and the State is being deprived of considerable amounts of sales tax, since both the manufacturers as well as the dealers have not been paying the tax as demanded by the State. He, therefore, submits that there is a great urgency that the main issue should be resolved quickly.
(3.) We have come to the conclusion that all these matters should be listed together before a Constitution Bench along with CA 2686-88/86. We agree with the State counsel that there is urgency in the matter as stay orders are operating against the State in all matters (except Order dated November 12, 1991 in one). We, therefore, permit the State counsel to make a request to the Chief Justice to list the matters before a Constitution Bench at an early date so that all these matters may be heard and disposed of expeditiously. It is directed accordingly.;