COMMISSIONER OF SALES TAX MADHYA PRADESH Vs. H M ESUFALI H M ABDULALI SIYAGANJ MAIN ROAD INDORE

JUDGEMENT

(1.) These appeals by special leave arise from the decision of the High Court of Madhya Pradesh in a consolidated Reference under Section 44 of the Madhya Pradesh General Sales Tax Act. 1958 (to be hereinafter referred to as the 'State Act,). That reference was made by the Board of Revenue, Gwalior, partly at the instance of the assessee and partly at the instance of the commissioner of Sales Tax. Madhya Pradesh. Four questions of law were referred to the High Court for its decision. They are:

(2.) The first three questions were referred to the High Court at the instance of the assessment and the last one was referred at the instance of the Commissioner.

(3.) The High Court answered the 1st end the 3rd question in favour of the assessee and the second and the fourth question in favour of the Department. It opined: