1964 (12) TMI 30

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..... the Supreme Court from our order dated 30th July, 1964, in Miscellaneous Civil Case No. 71 of 1964 answering a reference made to this Court at the instance of the Commissioner of Sales Tax under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958. 2.. This application must be dismissed. It has been held by the Supreme Court in Income-tax Commissioner v. Patel Co.[1959] 37 I.T.R. 41 .....

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..... not agree with the majority opinion, held that the Explanation to Article 132 only widened the ambit of Article 132; that the advisory opinion given by the High Court was not generally an order sufficient for the final disposal of the case; and that no certificate for appeal could be granted under Article 132. In our opinion, the observations of the Supreme Court in Income-tax Commissioner v. Pate .....

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