1998 (11) TMI 631

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....eady answered by a division Bench judgment of this Court in identical M.C.C. No. 218 of 1994 (Vora Wires v. Commissioner of Sales Tax, M.P. [1997] 106 STC 286). According to him both M.C.Cs. arose from the same subject-matter and, therefore, the opinion rendered in M.C.C. No. 218 of 1994 (Vora Wires v. Commissioner of Sales Tax, M.P. [1997] 106 STC 286) shall also be deemed to be an answer to the ....

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....225 of 1994 so that new answers could be given to the stated questions of law on the strength of the latest Supreme Court judgment in Anwar's case [1998] 108 STC 258. 4.. We are afraid, it is not possible for us to do so because the issues raised is identical M.C.C. No. 218 of 1994 [Vora Wires v. Commissioner of Sales Tax, M.P. [1997] 106 STC 286 (MP)] and 225 of 1994 stand already concluded fi....