JUDGMENT Viney Mittal, J. - This order shall dispose of three writ petitions being W.P. No. 3630 of 2008, W.P. No. 3631 of 2008 and W.P. No. 3632 of 2008, as the controversy in all these cases is identical. For the sake of convenience, only the relevant facts are borrowed from W.P. No. 3630 of 2008. The petitioner - company had claimed exemption from payment of commercial tax. However, the said claim was not accepted by the competent authority. An appeal filed by the petitioner - company before the State Level Committee was also rejected. Even a second appeal filed by the petitioner - company before the State Appellate Forum had been rejected vide order dated May 3, 2005 (annexure P3 with the present petition). In the meantime, when the proceedings for grant of exemption were pending before the authorities, the petitioner - company was assessed to commercial tax. The assessment order was challenged by the petitioner - company by way of a revision petition. The revision petition filed by the petitioner - company has been rejected by the Additional Commissioner, Commercial Tax, vide order dated March 31, 2008, annexure P6. It is in these circumstances that the petitioner - company has approached this court through the present writ petitions challenging the revisional order dated March 31, 2008. The order of rejection passed by the State Appellate Forum on May 3, 2005 against the petitioner - company was a subject-matter of challenge before this court in W.P. No. 826 of 2005 Parth Rasayan Pvt. Ltd. v. State Appellate Forum [2009] 23 VST 218 (MP). The aforesaid writ petition came up for hearing on July 8, 2008 before this court. After hearing the learned counsel for the parties, the aforesaid order dated May 3, 2005 has been set aside by this court and the matter has been remitted to the State Appellate Forum for taking a fresh decision in the matter, in accordance with the directions issued by this court. In view of the aforesaid fact, it is apparent that the only basis on which the revisional order has been passed by the revisional authority against the petitioner - company (annexure P6), is the passing of the State Appellate Forum's order dated May 3, 2005. In view of the aforesaid fact, it is apparent that the only basis on which the revisional order has been passed by the revisional authority against the petitioner - company (annexure P6), is the passing of the State Appellate Forum's order dated May 3, 2005. Since the aforesaid forum's order has been set aside by this court and the matter has been remitted to the said forum for a fresh decision, it would be wholly futile to keep the present petition pending in this court. Consequently, the present petitions are allowed and the order dated March 31, 2008 (annexure P6) passed by the revisional authority is set aside to the extent that the exemption claimed by the petitioner - company has been declined. However, the order with regard to other aspects is upheld being not a subject-matter of challenge. The matter is remitted to the revisional authority for a fresh decision on the said question. Since the eligibility matter has been remitted to the State Appellate Forum and a time frame has been fixed in that case, the revisional authority (Additional Commissioner, Commercial Tax), shall keep the matter pending till a final decision is made by the State Appellate Forum and shall take an appropriate decision in the revision petition after passing of the order by the State Appellate Forum. Parties through their learned counsel are directed to appear before the Additional Commissioner, Commercial Tax, Indore on August 25, 2008. C.C. as per rules.