2003 (12) TMI 613

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....e case of the petitioner in this petition is that though their case (appeal) is still pending before the State Appellate Forum (annexure P 10) against the order dated April 16, 2002 (annexure P 9), passed by S.L.C. (State Level Committee), where the question involved is, whether petitioner can be granted exemption from payment of sales tax on the goods manufactured by them in their industrial unit....

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....State. 3.. Having heard learned counsel for the parties and having perused record of the case, I am inclined to dispose of this petition by giving certain directions as mentioned infra. 4.. In my considered opinion, in a case like the one, the proper course is to direct the State Appellate Forum (respondent No. 4) to decide the appeal (annexure P 10) filed by the petitioner against the order....

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....el for the State placed reliance on the decision reported in [1985] 59 STC 273 (MP); (1984) 17 VKN 87 (Jiwajirao Sugar Company Ltd. v. State of Madhya Pradesh), I find this case to be slightly distinguishable on facts and secondly, the reliance placed by me on a decision reported in (1992) 25 VKN 426 (Karnataka Explosives Limited v. Sales Tax Officer) being later in point of time has to be preferr....

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...... The petitioner will also furnish adequate security in any form in favour of concerned Commercial Tax Officer safeguarding the interest of Revenue to the extent of the liability of tax which is subject-matter of impugned demand notice (annexure P 19). This will be done within one month. 5.. The petitioner will also furnish written undertaking in favour of concerned Commercial Tax Officer that....