- (1.) Leave granted.
(2.) Since we intend to direct the appellants/assessees in these matters to subject themselves for appropriate adjudication before the Assessing Authority, we have taken up these appeals for early hearing.
(3.) The appellants are dealers, registered both under the provisions of the Madhya Pradesh Commercial Taxes Act/VAT Act and Central Sales Tax Act, 1956 (for short 'the Act'). They have also registered as exporters of Tendu leaves (Tendu Pattas) and Bamboos. Some of the assessees are dealers in Tendu leaves and some of them are dealers in Bamboo.;