COMMISSIONER OF SALES TAX MADHYA PRADESH Vs. INDORE IRON TRADERS INDORE

JUDGEMENT

(1.) THE question referred by the Tribunal under section 44 (1) of the M. P. General Sales Tax Act 1958 (hereinafter referred to as the Act) for decision by this Court is the following:-

(2.) THE matter first came up before a Division Bench of this Court but in view of the earlier conflicting decisions by different Division Benches of this Court, the case was referred to a Full Bench and this is how it comes before us. However, subsequent to the order requiring this case to be heard by a Full Bench, the very same question referred for decision by a Full Bench in another case came up for hearing and that decision of the Full Bench is in commissioner of Sales Tax, M. P. v. M/s. Narang Industries, Indore (1971 MPLJ 403.) The question referred and the answer of the Full Bench in that case are as follows: -Question-

(3.) SHRI P. L. Mehta, the learned Additional Government Advocate appearing for the Revenue urged before us that the aforesaid Full Bench decision requires reconsideration on the ground that the authorised Hindi translation of the Government notification was not taken into account in that decision. Shri Mehta argues that the Hindi translation of the notification shows that the conclusion reached by the earlier Full Bench is incorrect.