STATE OF GUJARAT Vs. KHEDUT SAHAKARI KHAND UDYOG

JUDGEMENT

(1.) The High court of Gujarat answered the following question in a sales ax reference against the Revenue and the Revenue is in appeal by special leave:

(2.) It may be mentioned here that there was also another question before the High court, but the answer to that is not under challenge.

(3.) The assessment years with which we are concerned are Assessment Years 1/7/1971 to 30/6/1972 and 1/7/1972 to 30/6/1973.