1985 (8) TMI 336

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....order shall also dispose of Miscellaneous Civil Cases Nos. 109 of 1982, 110 of 1982, 111 of 1982, 112 of 1982, 113 of 1982 and 114 of 1982, in all of which the parties are the same. 2.. The common question of law referred to this Court for its decision under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 at the instance of the dealer, is as under: "Whether in the facts and c....

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....atches of coal by road in the sale price of coal for the purpose of computing taxable turnover. The assessing authority included this amount in the sale price of coal. The first appeals of the dealer were dismissed and the second appeals to the Tribunal also failed. The dealer, therefore, applied to the Tribunal for reference under section 44(1) of the Act to this Court in all the seven cases for ....