1999 (2) TMI 67

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...., and answered the reference in the affirmative in favour of the assessee. When these petitions by special leave were filed, it was stated expressly in paragraph 7 that a special leave petition was already pending before this court against the order of the High Court in C. R. No. 11 of 1981 (see [1985] 154 ITR 893), dated April 13, 1983, which was the assessee's own case. On that basis when this court granted leave in these cases, it directed learned counsel to furnish the number of the other special leave petition within eight weeks from that date, i.e., May 10, 1991, and directed that the appeals should be listed along with the said special leave petitions. The number was not furnished. The appeals were again placed before this court on O....

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....ferred the following question for the opinion of the High Court : "Whether, on the facts and in the circumstances of the case, the amount of sales tax collections and refunds constituted business receipts liable to be included in the assessments of the assessee for the assessment years 1972-73, 1973-74 and 1974-75 ?" The High Court answered the reference in favour of the assessee by following its own judgment in the case of the assessee in C. R. No. 11 of 1981, dated April 13, 1983 (see [1985] 154 ITR 893 (AP)). Learned counsel for the appellant contends that the matters are covered by the judgment referred in Chowringhee Sales Bureau P. Ltd. v. CIT [1973] 87 ITR 542 (SC) and the Tribunal-was In error in distinguishing that case. W....