1987 (9) TMI 405

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ituted under the M.P. General Sales Tax Act, 1958, has referred the following two questions to this Court for its opinion in all these four cases: (a) Whether, in the facts and circumstances of this case, the Tribunal was justified in directing the initial payment to be included in the amount on which depreciation is to be allowed? (b) Whether the registration fee and insurance charges should .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... manner indicated by it in its order of remand. The said order contains certain guidelines on the basis of which the matter is to be decided again by the assessing authority. At the instance of the Commissioner of Sales Tax, however, even though the Tribunal had passed an order of remand, it referred the two questions mentioned above to this Court for its opinion. 5.. Having heard the learned cou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the agreement. It is for the sales tax authorities on the facts and circumstances of each case to determine as to which of the two methods are to be adopted. It has not been urged by the learned counsel for the applicant that on the facts and circumstances of the case, the method adopted by the Tribunal was not open to be adopted at all. 7.. In view of the foregoing discussion, our answer to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X