1987 (11) TMI 360

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....nal constituted under the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act") has referred under section 44(1) of the Act the following two questions to this Court for its opinion:   (1) Whether, on the facts and circumstances of the case, the transaction of Rs. 49,68,044 represents the katchi adhat transaction not taxable in the hands of the dealers? (2) Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the order of the Deputy Commissioner remanding the case to the assessing authority was lawful and justified? 3.. The facts in a nutshell necessary for answering the aforesaid two questions are that the assessee is a dealer in food-grains and oil-seeds. Its case ....

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....whether transactions representing katchi adhat transactions were not taxable in the hands of the assessee stood decided by the decision in the case of Karelal Kundanlal [1980] 46 STC 202 (MP) the question as to which of the transactions represented katchi adhat and which pucki adhat transactions had yet to be decided. 5.. Since a common reference has been made by the Tribunal with regard to both the periods mentioned above, it appears that in question No. (1) the amount of only one year, namely, the year between 30th October, 1970 and 18th October, 1971, has been mentioned and the amount, namely, Rs. 62,61,442.62, which represented the transaction for the year between 19th October, 1971 and 5th November, 1972 had inadvertently not been m....