M/S Sanghi Brothers (Indore) Pvt. ... vs Commissioner Of Commercial Tax
2022 Latest Caselaw 1265 MP

                                                                                  1
                                                     The High Court Of Madhya Pradesh
                                                               VATA-00015-2021
                                               ((((((M/S SANGHI BROTHERS (INDORE) PVT. LTD. Vs COMMISSIONER OF COMMERCIAL TAX))))))

                                                    VATA/00080/2018, VATA/00081/2018, TR/00003/2021, TR/00004/2021,
                                                          TR/00005/2021, VATA/00075/2018, VATA/00016/2021
                                             Indore, Dated : 27-01-2022
                                                    Heard through Video Conferencing.

                                                    Shri Anand Prabhawalkar, learned counsel for the appellant.
                                                    Shri Pushyamitra Bhargav, learned Additional Advocate General for
                                             respondent State.

Learned Additional Advocate General for respondent State submits that the issue involved in this appeal has already been decided by this Court in VATA.No.35/2017, hence, this appeal/TR be also disposed of finally.

Counsel appearing for the appellant submits that against the aforesaid order passed in VATA No.35/2017 appellant has filed C.A.No.11724/2018 before Apex Court and same has been admitted for final hearing. He further submits that VATA.No.35/2017 was decided relying on the judgment passed by the Apex Court in the case of Mohd Ekram and Sons Vs. Commissioner of Trade Tax U.P Lucknow reported in 2004 (6) SCC

183 which has now been referred to Larger Bench in C.A.No.1822/2007 and other connected Civil Appeals, SLPs etc., vide order dated 5.2.2019.

Until today, the reference has not been answered by the Larger Bench of Hon'ble the Supreme Court.

In view of the above, we defer the final hearing of all these VATA's and TR's sine die awaiting the final outcome of the reference matter.

                                               (VIVEK RUSIA)                                 (RAJENDRA KUMAR (VERMA))
                                                   JUDGE                                              JUDGE


                                             das




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                       Date: 2022.01.27
                       18:23:15 IST