SAGAR TILES CO Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Since common questions of law and facts arise, at the request and with the consent of the learned Advocates appearing for the parties, all these five petitions are being disposed of by this common judgment and order.

(2.) The central question which is required to be considered and determined is whether Lignite is Coal covered by Entry No. 1 Schedule II Part A of the Gujarat Sales Tax Act, 1969 and is it the declared goods of special importance under Sec. 14 of the Central Sales Tax Act, 1956. If yes, whether the restrictions imposed under the provisions of Sec. 15 of the Central Sales Tax Act, 1956 would be attracted or not ?

(3.) Special Civil Application No. 2927 of 1991 is filed by M/s. Sagar Tiles Company, Morbi while Special Civil Application No. 1861 of 1987 is filed by Morbi Roofing Tiles Manufacturer's Associations and Special Civil Application Nos. 4220 of 1988, 6583 of 1988 and 3410 of 1989 have been filed by Jiyajirao Cotton Mills Ltd., Indian Rayon and Industries Ltd. and Tata Chemicals Limited respectively. In substance the petitioners pray for declaration that the rate of tax on sales of Lignite stands modified pro tanto to 4% and the respondents be restrained from levying and collecting or recovering sales tax at the rate in excess of 4% of the sale price. The petitioners have also prayed for the refund of the amount of sales tax levied is excess of 4% with interest.