STATE OF GUJARAT Vs. ZALAWAR PETROLEUM CO

JUDGEMENT

(1.) THE following question is referred to this Court at the instance of the State (Revenue) by the Gujarat Sales Tribunal, Ahmedabad, under section 69 of the Gujarat Sales Tax Act, 1969 ("the Act", for short) : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the motor vehicle sold by the opponent on December 31, 1974, was in the same form in which it was originally purchased in the year 1968 from the registered dealer and, therefore, its sale constituted 'resale' under section 7 (ii) of the Gujarat Sales Tax Act, 1969 ?".

(2.) THE brief facts relevant for the purpose of deciding the question involved in the matter can be stated as under.

(3.) ACCORDINGLY, in the result the Tribunal allowed the second appeal and set aside the order dated April 27, 1979, passed in the first appeal by the learned Assistant Commissioner of Sales Tax, Bhavnagar, and his subsequent order dated April 1, 1982, passed after remand of the matter by the Tribunal. The levy of tax on the sale amounting to Rs. 40,000 of motor vehicle chassis No. GTX 5785 is removed and penalty of Rs. 1,200 imposed under section 45 (6) of the Act is also removed. The Tribunal also directed that amounts of tax and penalty, if recovered from the appellant shall be refunded.