2005 (9) TMI 605

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....it under article 226/227 of the Constitution of India, the petitioner seeks to challenge the revisionary order, dated March 10, 1998 (annexure P7), passed by the Additional Commissioner, Commercial Tax, Indore, in Revision No. 197/Indore/9/Prantiya which in turn arises out of an order, dated September 23, 1997 (annexure P6), passed by the Appellate Deputy Commissioner in Appeal Case No. 73 of 1997....

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....g process of revisionary authority while passing the orders on merits. The main issue that really falls for consideration and has a bearing in this case is about the liability of the petitioner to pay sales tax/commercial tax on the transaction in question. In other words, the question that arise for consideration and has in fact been answered by the authorities is, whether the petitioner who i....

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....adha v. Sudhir Mehra [2001] 7 SCC 417. What I have noticed on perusal of the impugned revisionary order is that the learned revisionary authority has not taken note of any of these decisions much less given impugned finding keeping in view the law laid down by the Supreme Court in the aforesaid cases. When the law is laid down by the Supreme Court then, what differs is only its applicability de....

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.... got to be done in the first instance by the authorities below. It is only then the writ court can be called upon to examine the finding whether it is capable of being sustained or not and whether it was rendered in the light of the law laid down by the Supreme Court in aforementioned cases. It is for this reason, I find it difficult, rather not proper, to embark upon the factual inquiry based upo....