LALMOHAN CONFECTIONARY WORKS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Under Section 69 of the Gujarat Sales Tax Act 1969 the following questions formulated as a point of law is referred to us by the Sales-tax Tribunal.

(2.) When such a point was referred to us Mr. R. P. Bhatt the learned Assistant Government Pleader for the State raised a preliminary objection as to the maintainability of the reference in question. He in substance strenuously urged before us that the question referred to us is purely a question of fact and that being so we have no jurisdiction to decide the aforesaid question. He also brought to our notice our limited jurisdiction statutorily circumscribed under Section 69 of the Act and submitted that unless this Court is convinced that the question referred to us is purely a question of law we should not entertain the present reference".

(3.) We any incidentally note at this stage that in paragraph 9 of the judgment delivered by the Tribunal the Tribunal has stated as under: