1985 (8) TMI 336

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..... 2, 113 of 1982 and 114 of 1982, in all of which the parties are the same. 2.. The common question of law referred to this Court for its decision under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 at the instance of the dealer, is as under: "Whether in the facts and circumstances of the cases, the amounts collected separately on despatches of coal by road on account of coal m .....

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..... uthority included this amount in the sale price of coal. The first appeals of the dealer were dismissed and the second appeals to the Tribunal also failed. The dealer, therefore, applied to the Tribunal for reference under section 44(1) of the Act to this Court in all the seven cases for decision of the above-quoted second questions of law. The Tribunal has accordingly made these seven references .....

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