1987 (1) TMI 470

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.... relieving the assessee from tax liability in respect of the sales in the canteen. The appeal in respect of the year 1971-72 was, however, dismissed and the assessment order was confirmed. The assessee preferred two appeals before the Tribunal in respect of the years 1968-69 and 1971-72 and the department preferred an appeal in respect of the assessment for the year 1968-69 so far as the sales in canteen are concerned. Assessee's two appeals having been dismissed and the appeal by the department having been allowed, the three reference applications were filed by the dealer.   2.. In respect of the year 1968-69 only, the following question was referred by the Tribunal under section 24(1) of the Act to this Court: "Whether, on the ....

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....rt reported in [1970] 26 STC 141 (Fort Gloster Industries Ltd. v. Member, Board of Revenue, West Bengal) and of the Delhi High Court reported in [1976] 38 STC 403 (Delhi Cloth & General Mills Company Limited v. Union of India). In view of the aforesaid Division Bench decision, no question of law arises out of the order. Persuasive decisions of other High Courts in the face of the binding decision of this Court would not give rise to a question of law arising out of the order. Accordingly, in view of the decision of the Division Bench the question referred to by the Tribunal is answered against the assessee.   5.. The question of law on which statement of case was called for by this Court relates to the tax liability of the petiti....