STATE OF GUJARAT Vs. HINDUSTAN PACKAGING COM LIMITED

JUDGEMENT

(1.) Leave to amend. Heard Mr SN Shelat learned Additional Advocate General with Mr UR Bhatt learned AGP for the applicant and Mr RD Pathak learned counsel for the respondent-assessee.

(2.) The learned Advocate General places the draft amendment for redrafting the question proposed to be referred. The original question which was the subject matter of Reference Applications No.7 and 8 of 1997 was as under:

(3.) The Tribunal rejected the reference applications under subsection (1) of Section 69 of the Gujarat Sales Tax Act, 1969 (the Act for brevity) on the ground that the Tribunal's finding that the goods in question fell within item 12 (iv) cannot be said to be perverse. The Tribunal had merely followed the decision of the Supreme Court in Lt. Governor of Delhi vs. Ganesh Flour Mills, .. Hence, it was not necessary to refer the question suggested by the applicant to this Court.