2008 (11) TMI 391

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.... Senior Advocate, (Ashok Kumar Sharma, Avinash Kumar Jain and Sanjay Misra Advocates, with him) for the appellants.   --------------------------------------------------   ORDER   Leave granted. A dispute arose before the Tribunal in the context of sales tax liability towards development charges received by the appellant-builder. We quote hereinbelow para 9 of the orde....

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....matter. In that connection, we quote regulation 54(a) in extenso as follows: "54(a) The Members of a Bench shall refer any proceeding before them to the Chairman with a recommendation that it may be placed before a Full Bench:- (i) When they consider that the decision which they propose to take in the proceeding involves a substantial departure from the previous decision of the Tribunal; or ....