BHARAT SALES LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) THE following questions of law are referred to us by the Gujarat Sales Tax Tribunal, Ahmedabad : " (1) Whether, on the fact and in the circumstances of the case, the Tribunal was right in law in holding that 0. 5 KVA autovolters were accessories of a refrigerator and, therefore, sales thereof were covered by entry 76 of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969, as it then stood ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that 4 KVA autovolters were accessories of an air-conditioner having 1. 5 tonne capacity and, therefore, sales thereof were covered by entry 69 of Schedule II, Part A, to the said Act, as it then stood ? (3) Whether, on the fats and in the circumstances of the case, the Tribunal was right in law in rejecting the case of the applicant that the disputed autovolters were covered by entry 41 of Schedule II, Part A, or entry 16 (2) of Schedule II, Part A, to the Gujarat Sales Tax Act, 1969 ?"

(2.) THE assess is a public limited company incorporated under the Companies Act, 1956, and is registered as a dealer under the said Act. THE assessee carries on business at Ahmedabad to resell Gem autovolters or volt-regulators and other products as manufactured by M/s. General Equipment Merchants Ltd. at New Delhi. THE assessee had sold certain units of 0. 5 KVA Gem autovolters to one M/s. Santosh Trading Co. on 3rd May, 1975, and had also sold certain number of units of 4 KVA Gem autovolters to the same party on 4th June, 1975. THEreafter the assessee had filed an application dated 6th January, 1977, before the learned Deputy Commissioner of Sales Tax to determine the rate of tax payable on the sales of the said two sets of above goods.

(3.) SUBSTANTIALLY for the aforesaid reasons, the learned Deputy Commissioner took the view that 4 KVA autovolters were the accessories of an air-conditioner and refrigerator, and hence, sales thereof were covered by entries 76 and 69 respectively as stated above.