M/s Prabhudas Kishoredas Tobacco Project Pvt. Ltd and another vs State of MP and others

Heard Shri H.S. Shrivastava, learned Senior counsel with Shri Abhishek Shrivastava, counsel for the petitioners. The petitioners have filed this application seeking review and recall of the order passed by this Court in W.P. No. 10313/2009 dated 09.04.2012 on the ground that the matter should be taken up and decided by this Court itself in view of several decisions of the Supreme Court which have been mentioned in the application and submit that the petitioners should not be relegated to take up all issues before the Assessing Authority.

We have heard the learned Senior counsel for the petitioners at length.

The writ petition had been disposed of on the joint statement made by the Learned Counsel appearing for the parties to the effect that it be disposed of in terms of the decision of the Supreme Court rendered in the case of M/s Zunaid Enterprises and others Vs. State of M.P. and others, Civil Appeal No. 2222 of 2012 decided on 22.02.2012 wherein the Supreme Court in a SLP involving identical issues has held that the High Court should not entertain the petition and the petitioner should be relegated to approach the Assessing authority who in turn, has been directed to decide each individual case in the light of the provisions of the Central Sales Tax Act, 1956 and decide as to whether the transaction involved therein is an inter state sale or intra state sale in view of the factual matrix obtaining in each case.

In view of the aforesaid and the decision of the Supreme Court, we find no error apparent on the face of the record warranting review or recall of the order passed by this Court in W.P. No. 10313/2009 dated 09.04.2012. Moreso, as it is settled law that the petitioners cannot seek re-hearing of the petition in review. In view of the aforesaid, we do not find any merits in the present application which is accordingly dismissed.