INDEQUIP CHEM DYES LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) IN these references, the Gujarat Sales Tax Tribunal ("tribunal" for short) has referred, for our decision, the following question, under section 69 of the Gujarat Sales Tax Act, 1969 (hereinafter to be referred to as "the Sales Tax Act") : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that 'condensate' was covered by entry 54 of Schedule II, Part A to the Gujarat Sales Tax Act, 1969 and not by entry 13 of Schedule III to the said Act ?"

(2.) SALES Tax Reference No. 1 of 1989 arises out of an application filed by M/s. Atlas Petro Chemicals for referring the aforesaid question to this Court in view of the judgment and order passed by the Tribunal in Revision Application No. 93 of 1981, on January 27, 1983.

(3.) THE question which we are called upon the answer, is whether "condensate", which is admittedly petroleum, is covered by entry 54 of Schedule II, Part A of the Sales Tax Act. If it is not covered, then it would be covered by residuary entry 13 of Schedule III. Entry 54 is as under : " 54. Crude oil, that is to say, petroleum in its natural state before it has been refined or otherwise treated. "