1989 (2) TMI 398

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....ose of M.C.C. No. 193 of 1983. 2.. These are applications under section 44(2) of the M.P. General Sales Tax Act, 1958 (in short, "the State Act") for requiring the Tribunal to state the case and refer it to this Court for its opinion. 3.. The applicant, M/s. Chhota Bhai Jetha Bhai Patel and Company, Rajnandgaon, was a registered dealer for the purposes of the State Act and the Central Sales Tax ....

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.... the jurisdiction of the Assistant Commissioner of Sales Tax to make the fresh assessments. The objection as to jurisdiction was overruled and the appeals to that extent were dismissed. On further appeals being filed by the assessee, the Tribunal quashed the orders of fresh assessment passed by the Assistant Commissioner, as also the appellate orders of the Deputy Commissioner of Sales Tax by its ....

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....the learned counsel for the parties, we have come to the conclusion that in the context of the aforesaid facts the following common question of law does arise in the two cases decided by the Tribunal by its common order dated 24th February, 1981: "Whether, in the facts and circumstances of the case, the Tribunal was right in directing the Additional Commissioner of Sales Tax to pass final order u....