( 1 ) AFTER hearing the learned counsel for the parties, in view of the importance of the question of law involved and keeping in mind that there appears to be some conflict in the decisions of this Court, it will be appropriate, in our opinion, that these appeals and the connected matters involving revenue of hundreds of crores of rupees are heard by a larger bench. Papers be placed before Honble the Chief Justice of India for appropriate orders. ( 2 ) LIBERTY is granted to mention before Honble the Chief Justice. Court Masters