TETRA PAK INDIA LTD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) IN this petition under article 226 of the Constitution, the petitioner-company has prayed for a direction to the Sales Tax Officer (3), City Division-2, Vadodara, to follow the decision dated June 26, 1995 of the Gujarat Sales Tax Tribunal, Ahmedabad, in Second Appeal Nos. 238 and 239 of 1988 (annexure A/1) and to refund to the petitioner the amount of sales tax with interest thereon. The petitioner has also prayed for a direction to the Assistant Commissioner of Sales Tax (Appeals 7), Range-4, Vadodara, to decide the petitioner's appeal for the financial years 1983-84 to 1991-92 (both inclusive ).

(2.) MR . R. D. Pathak, learned counsel for the petitioner, has submitted that the Tribunal has already held in the aforesaid judgment dated June 26, 1995 that goods in question sold by the petitioner fall within item No. 12 (iv) of Schedule II, Part A of the Gujarat Sales Tax Act, and, therefore, the respondents are required to follow the said decision in respect of all the relevant financial years. The learned counsel has placed strong reliance on the decision of the apex Court in Union of India v. Kamlakshi Finance Corporation Ltd. AIR 1992 SC 711 and also on the decision of this Court in Air Conditioning Specialists (P.) Ltd. v. Union of India (1996) 2 GLR 448.

(3.) THE appellate authority, respondent No. 2, shall hear and decide the petitioner's pending appeals for the relevant financial years, i. e. , 1983-84 to 1991-92 (both inclusive) within six months from the date of receipt of the writ of this Court or a certified copy of this judgment, whichever is earlier.