STATE OF GUJARAT Vs. SARABHAI CHEMICALS

JUDGEMENT

(1.) THE only question which is involved in this reference is whether the product known as "limical" is an article of foodstuff or food provision falling under entry No. 6 of Schedule E to the Bombay Sales Tax Act, 1959 (which is hereinafter referred to as "the Act" ).

(2.) THE short facts of the case are that the opponents, M/s. Sarabhai Chemicals, are manufacturing fine chemicals and medicines including the disputed article which is known in the market as "limical". By their application dated 3/4th March, 1966, addressed to the Deputy Commissioner of Sales Tax, Ahmedabad, the opponents sought clarification under section 52 of the Act as to what was the rate of sales tax on their product called "limical". Along with the application the opponents produced one invoice dated 16th February, 1966.

(3.) THE question which is referred to us by the Tribunal is in the following terms :- " Whether on the facts and in the circumstances of the case, "limical" sold under bill No. BA. 9535 : d/955 dated 16th February, 1966, is an article of foodstuff or food provision falling under entry 6 of Schedule E to the Bombay Sales Tax Act, 1959. "