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    <title>1996 (2) TMI 497 - MADHYA PRADESH HIGH COURT</title>
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    <description>Section 42-B of the Madhya Pradesh General Sales Tax Act, 1958 makes the Commissioner&#039;s determination of the rate of tax on disputed goods binding on the departmental authorities in proceedings under the Act, except appeals. On that basis, the High Court held that the question whether such an order binds the assessing authority was a substantial question of law arising from the Tribunal&#039;s order and could not be refused as not arising from the record. The matter was therefore directed to be referred for the Court&#039;s opinion.</description>
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      <title>1996 (2) TMI 497 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=158383</link>
      <description>Section 42-B of the Madhya Pradesh General Sales Tax Act, 1958 makes the Commissioner&#039;s determination of the rate of tax on disputed goods binding on the departmental authorities in proceedings under the Act, except appeals. On that basis, the High Court held that the question whether such an order binds the assessing authority was a substantial question of law arising from the Tribunal&#039;s order and could not be refused as not arising from the record. The matter was therefore directed to be referred for the Court&#039;s opinion.</description>
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      <pubDate>Thu, 01 Feb 1996 00:00:00 +0530</pubDate>
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