- (1.)As these special leave petitions and writ petitions involve important questions involving conflict between States' sales tax assessment proceedings and the central sales tax assessment proceedings regarding the alleged very same sale transactions and as the problem is of a recurring nature and as a decision of a bench of two Judges of this court in Ashok Leyland Ltd. v. Union of India has to be applied with suitable modifications, if required, it would be appropriate that these matters are heard by a bench of three learned Judges. In the meantime, the Union of India who is one of the respondents in these proceedings, may have to be heard with a view to suggest a modus operandi to resolve this conundrum. We, therefore, request the learned Attorney General to appear for Respondent 2 Union of India for assisting the court in these proceedings.
(2.)The office may obtain orders from Hon'ble the chief justice for placing these matters before an appropriate bench of three learned Judges.