COMMISSIONER OF SALES TAX Vs. MONIKA PROCESSING PLANT

JUDGEMENT

(1.) THE decision rendered in this case shall govern disposal of other connected case being M. C. C. No. 571 of 1998 because both these cases involve same point and secondly both these cases arise between the same parties.

(2.) THIS is a sales tax reference made Under Section 44 (1) of the M. P. General Sales Tax Act, 1958 (since repealed) at the instance of Revenue (Commissioner of Sales Tax) to this Court in Reference Case No. 38-PBR/91 and 39-PBR/91 which arise out of an order dated November 26, 1990 passed by the Division Bench of the Tribunal (Board of Revenue) in Appeal Nos. 98 and 99/111/1987 to answer following question of law arising out of the decision rendered by Board/tribunal in aforementioned two appeals:

(3.) IN order to appreciate the question involved and referred few relevant facts need mention from the statement of case drawn by the Tribunal to this Court.