LAWS(SC)-1976-4-35

STATE OF GUJARAT Vs. VARIETY BODY BUILDERS

Decided On April 26, 1976
STATE OF GUJARAT Appellant
V/S
VARIETY BODY BUILDERS Respondents

JUDGEMENT

(1.) This judgment will govern both the appeals.

(2.) These two appeals by special leave are directed against the common judgment of the Gujarat High Court in Sales Tax Reference No. 5 of 1969 relating to two periods, namely, (1) from 24th October, 1955 to 31stMarch, 1956 and (2) from 1st April, 1956 to 31st March, 1957.

(3.) The Tribunal had earlier delivered a common judgment in two revision applications No. 121 and No. 122 of 1961 and made a composite reference to the High Court under the Bombay Sales Tax Act stating the following question for answer:-