2005 (2) TMI 812

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....es Tax Act, 1958 (since repealed) consequent upon dismissal of their application made under section 44(1) ibid by order dated December 21, 1999 in Ref. Case No. 36-1/95 which in turn arose out of an order passed in Appeal No. 83/PBR/91 dated March 29, 1996 passed by the Tribunal. By this application, the applicant-State has prayed for the following two questions which according to them are refera....

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.....e., June 8, 1986 instead of May 1, 1987, i.e., from the validity date of registration certificate issued under MPGST Act, which is a mandatory requirement of notification No. 422-6596/ V-ST, dated February 9, 1977 relating to the issuance of eligibility certificate? (ii) Whether the Tribunal was justified in law to hold that plant and machinery and building material purchased after the commencem....

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....hat this question is already answered by this court in the decisions reported in Commissioner of Sales Tax, M. P. v. Vippy Solvex Products Pvt. Ltd. [1997] 105 STC 394 and National Fertilisers Limited v. State of Madhya Pradesh [1997] 106 STC 93. Under these circumstances it is not necessary to call for question No. 2 because it is neither referable nor is it a question which needs to be answered ....