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Judgment
The present petition is filed under Article 226 of the Constitution of India seeking a direction to the respondents not to enforce the encashment of Bank guarantee furnished by the petitioner and the same be directed to keep alive till the pending appeal of the petitioner is decided by the Appellate Court.
It is urged that the petitioner is the dealer of Tendu leaves and is registered under the provisions of the M.P. Tendu Patta Rules, 1966 and also registered under the provisions of the M.P. VAT Act, 2002 and under the Central Sales Tax Act, 1956. The petitioner used to purchase the Tendu leaves from the State of M.P. and transport it directly to out of the State and, therefore, it is an inter-state sale liable for tax at the rate of 2% as prescribed under the Central Sales Tax Act, 1956.
At the outset, learned State counsel submitted that a coordinate Bench o f this Court has already dismissed the identical petition being W.P. No.1841/2020 (Tarique Trading Company Pvt. Ltd. and others Vs.
Commissioner of Commercial Tax, MG Road Indore and others) b y its order dated 17.02.2020. The same could not be disputed by the learned counsel for the petitioner that the present petition is squarely covered by the judgment passed in the case of Tarique Trading Company Pvt. Ltd. (supra).
In view of the judgment passed in the case of Tarique Trading Company Pvt. Ltd.(supra), the present petition also deserves to be and is hereby dismissed.