Panama Chemical Works vs Union Of India (Uoi) on 2 July, 1992
11. Thus, the impugned order of this petition, annexure P6, dated July 9, 1990 is quashed. Similarly, the main impugned order of connected M.P. No. 1539 of 1991, annexure P7, dated July 30, 1991, passed by the Assistant Sales Tax Commissioner, Indore and the consequent demand notices issued, stand hereby quashed. Both the authorities shall now decide the matter in the light of division Bench judgment of this Court in the matter of Panama Chemical Works v. Union of India (1992) 62 ELT 241. The respondent/State, if, so desires, shall be at liberty to cite any other judgment on its behalf, which would also be considered by the said authorities. Thus, this and the connected petitions stand disposed of, but, with no order as to costs. Security amount if, deposited, be refunded back of the petitioners after its due verification.