VALLABH GLASS WORKS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) ON being moved by the applicant under section 69 of the Gujarat Sales Tax Act, 1969, the Gujarat Sales Tax Tribunal has referred the following questions of law for our decision : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that in terms of the requirements of entry 53 of the Government notification issued under section 49 of the Gujarat Sales Tax Act, 1969, 'beaters' were not used as machinery, or raw materials or processing materials in the manufacture of sand and in confirming the levy of the purchase tax on that count under section 50 of the Gujarat Sales Tax Act, 1969 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that keeping in view the requirements of entry 53 of the Government notification issued under section 49 of the Gujarat Sales Tax Act, 1969, there was a breach of recitals of the declaration in form 'z' when the sand manufactured at Pali factory was used as a further raw material in the manufacture of glass for sale at Vallabh Vidyanagar, and in confirming the levy of purchase tax on that count under section 50 of the Gujarat Sales Tax Act, 1969 ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in concluding that, there was no bona fide belief on the part of the applicant-company, of being eligible to make purchase of 'beaters' against form 'z' and also whether the consequent, conclusion about the absence of reasonable cause within the meaning of section 45 (6) of the Gujarat Sales Tax Act, 1969, as drawn by the Tribunal was unreasonable or not ?"

(2.) THE applicant-company, i. e. , M/s. Vallabh Glass Works at Pali is a registered dealer and it is a "new industry" holding eligibility certificate from the Commissioner of Industries in terms of entry 53 in. Government notification issued under section 49 of the said Act. THE said company is also registered as a dealer at Vallabh Vidyanagar, Anand. THE unit at Pali was holding eligibility certificate and not the unit at Vallabh Vidyanagar.

(3.) THE applicant carried the matter in appeal to the Gujarat Sales Tax Tribunal. THE said second appeal was also dismissed and the order passed by the lower authorities came to be confirmed.