BROOKE BOND INDIA LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) A set of question referred to us runs thus :

(2.) The Gujarat Sales Tax Tribunal, Ahmedabad, has referred to this Court the above said two questions at the instance of the assessee, acting under Sec. 69(1) of the Gujarat Sales Tax Act, 1969.

(3.) The assessee M/s. Brooks Bond India Ltd. is a public limited company having its registered office situated at Calcutta and the main office in Gujarat at Ahmedabad. The assessee-Company has got a factory at Jamnagar and a number of depots at various business centres in Gujarat. The assessee is registered as a dealer under the Gujarat Sales Tax Act, 1969 and under the Central Sales Tax Act, 1956, in respect of both the principal office at Ahmedabad and factory at Jamnagar and the depots situated at various business centres in Gujarat. The assessee-Company has been permitted to filed a consolidated periodical return before the Sales Tax Officer at Ahmedabad, and has been assessed by the Sales Tax Officer, Ahmedabad, for the periods from 1/06/1973 to 30/06/1974; July 1, 197 4/06/1975 and July 1, 197 5/06/1976, under both the Acts. It appears that in the course of the business, the assessee-Company had entered in agreement with certain farmers in Jamnagar District for the purpose of growing and supplying the Chicory roots to the Company. The assessee- Company turns the Chicory roots into Chicory powder at its factory at Jamnagar and thereafter sends the Chicory powder, obtained in the above said fashion to the factories of the assessee-Company at Ghatkesar (Andhra Pradesh) and Coimbatore (State of Tamil Nadu) for the purpose of blending of the same with the coffee powder. Later in the blended coffee powder is being sold throughout India, including Gujarat, through the marketing organisation of the Company.