K RASIKLAL AND CO Vs. STATE OF GUJARAT

JUDGEMENT

(1.) IN this reference under section 69 of the Gujarat Sales Tax Act, 1969, three questions have been referred to this Court. One is at the instance of the dealer while other two questions are at the instance of the Revenue.

(2.) THE dealer is manufacturing oil engines and spare parts and sells the same within the State of Gujarat and outside the State of Gujarat. THE oil engines and spare parts when sold in the course of inter-State trade and commerce are packed in wooden boxes, price of which is roughly about Rs. 100 or more. In the course of the assessment proceedings for the samvat year 2033, the dealer contended that the wooden boxes were sold along with the taxable goods, that is, the engines and spare parts and there was implied sale of wooden boxes. THErefore it was submitted that the dealer was entitled to set-off under rule 42 of the Gujarat Sales Tax Rules, 1970. It was the case of the dealer that the wooden boxes were purchased on payment of tax. THE price of the wooden boxes so purchased was Rs. 11,05,928. THE Sales Tax Officer did not grant the set-off on the tax paid on the purchase of wooden boxes. THE Assistant Commissioner of Sales Tax in appeal confirmed the decision rendered by the Sales Tax Officer. In second appeal before the Tribunal, the dealer challenged the finding as regards the claim of set-off for certain other articles also. THE Tribunal did not allow the set-off regarding wooden boxes, but it allowed the appeal filed by the dealer in respect of purchase of certain goods such as pana-sets, name-plates, wooden strips, sellac, hose pipes, acetylene gas, diamond dresser, cutting oil, welding rods and other articles mentioned in the order.

(3.) AS far as the questions referred at the instance of the Revenue are concerned, they need to be reframed so as to specify the articles in relation to which the questions have arisen. Learned counsel appearing for the Revenue has specified all the articles. Therefore, in both the questions, expression "etc. " has to be deleted and specific articles need to be mentioned.