1987 (9) TMI 405

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....l govern the disposal of M.C.C. Nos. 101 of 1984, 127 of 1984 and 131 of 1984 also. 2.. The Tribunal constituted under the M.P. General Sales Tax Act, 1958, has referred the following two questions to this Court for its opinion in all these four cases: (a) Whether, in the facts and circumstances of this case, the Tribunal was justified in directing the initial payment to be included in the a....

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.... Deputy Commissioner were set aside. The Tribunal remanded the case to the assessing authority for action in the manner indicated by it in its order of remand. The said order contains certain guidelines on the basis of which the matter is to be decided again by the assessing authority. At the instance of the Commissioner of Sales Tax, however, even though the Tribunal had passed an order of remand....

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....icle on the date the hirer exercises his option and becomes the owner of the vehicle after fulfilling the terms of the agreement. It is for the sales tax authorities on the facts and circumstances of each case to determine as to which of the two methods are to be adopted. It has not been urged by the learned counsel for the applicant that on the facts and circumstances of the case, the method adop....