2005 (1) TMI 651 - HC - VAT and Sales Tax

Summary

Issues:
Application under section 44(2) of the Madhya Pradesh General Sales Tax Act, 1958; Common question of law and fact in multiple applications; Leviability of entry tax on wholesale cloth dealers of Indore.

Analysis:
The judgment by the Madhya Pradesh High Court dealt with an application under section 44(2) of the Madhya Pradesh General Sales Tax Act, 1958, which was made by the Commissioner of Commercial Tax, M.P., Indore. The decision in this application was stated to govern the disposal of various other cases with common questions of law and fact. The Court noted that the controversy involved in these applications warranted allowing the applications. The Tribunal was directed to refer the formulated questions for decision on merits under section 44(1) of the Act. The Court emphasized that the referable questions of law arose from the cases, relieving the need to detail the facts extensively in the order. It was specified that the Tribunal should draw a detailed statement with reference to the facts of each case for reference to the Court for answering the questions posed by the Court.

The main issue in these cases revolved around the question of whether entry tax was leviable on wholesale cloth dealers in Indore who imported cloth from outside Madhya Pradesh and sold it within the state. The Court's decision was intended to provide clarity on this matter and would impact the disposal of several related cases. The judgment highlighted the significance of the questions of law arising from the cases and the need for a detailed examination of the facts by the Tribunal for further reference to the Court. The legal representatives for both the Revenue and the assessee were heard, and the Court's analysis focused on the legal aspects and implications of the applications under consideration.