2004 (7) TMI 629

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..... These are all applications made under section 44(2) of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) read with section 70(2) of the Madhya Pradesh Commercial Tax Act, 1994 by the State for calling reference on the question proposed by the applicant. The Tribunal by the impugned order declined to make a reference when sought by the State giving rise to making of this application .....

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..... mined by this court in detail, keeping in view the subsequent amendments made in the State Act in some sections, so that the issue is examined and decided again comprehensively. Since the question proposed is a pure question of law and has a bearing over large number of cases involving interpretation of definition of incidental goods unamended as also amended, the question needs to be examined aga .....

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..... lant and machinery even after March 31, 1995 particularly in view of amendment of section 2(bb) of Entry Tax Act with effect from April 1, 1995? Let the statement of case be submitted to this court by the Appellate Board in each case on the basis of facts involved in particular case with specific details of orders passed by the authorities in that case on the question referred supra within 3 m .....

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