2004 (7) TMI 629

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....disposal of other cases involving identical point though the issue is raised between different parties. These are all applications made under section 44(2) of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) read with section 70(2) of the Madhya Pradesh Commercial Tax Act, 1994 by the State for calling reference on the question proposed by the applicant. The Tribunal by the impug....

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....in the light of question proposed, it would be in the interest of the parties that the question proposed is examined by this court in detail, keeping in view the subsequent amendments made in the State Act in some sections, so that the issue is examined and decided again comprehensively. Since the question proposed is a pure question of law and has a bearing over large number of cases involving in....

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....cumstances of the case, the Tribunal was justified in holding that no entry tax is payable on the purchase of plant and machinery even after March 31, 1995 particularly in view of amendment of section 2(bb) of Entry Tax Act with effect from April 1, 1995?" Let the statement of case be submitted to this court by the Appellate Board in each case on the basis of facts involved in particular case w....