1. THIS review petition, at the instance of revenue, is directed against the common order dated 19-12-1995 passed by the Full Bench comprising of Hon'ble three Judges in M. C. C. No. 365 of 1985; M. C. C. No. 366 of 1986; M. C. C. No. 367 of 1986 and M. C. C. No. 446 of 1986. By the order impugned four reference applications made under Section 44 (1) of the M. P. General Sales Tax Act, 1958 since repealed (hereinafter referred to as 'act') were disposed off and the question referred by the Tribunal in each application was answered in the affirmative i.e., in favour of the respondent herein and against the revenue. It was further held that Division Bench decision in Commissioner of Sales Tax v. Gwalior Rayon Silk Mfg. Co. Ltd., Nagda, (1989) 3 TLD 106 does not lay down correct law in so far it holds that sale of food articles in the canteen were exigible to tax.

2. FOR the assessment years 1974 to 1976 and 1978 turnover of canteen sales run by the respondent, a public limited company and a registered dealer under the Act (hereinafter referred to as 'assessee') were assessed to sales tax together with other taxable turnover by the assessing officer under the provisions of the