HAPPY OIL INDUSTRIES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) IN both the references, similar questions arise out of the similar facts, that is, transactions by the applicants for the purchases of oil-cakes from one M/s. Ratilal Bhogilal of Kapadwanj are held to be bogus and only for billing purpose. Hence, at the request of the learned advocate for the parties, both the references are disposed of by the common judgment. Sales Tax Reference No. 3 of 1989 : The Gujarat Sales Tax Tribunal has referred the following questions for our decision under section 69 of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as "the Sales Tax Act" ). 1. Whether, in the facts and circumstances of the case, the findings of the Tribunal that the applicant has not purchased oil-cakes from M/s. Ratilal Bhogilal, and that delivery of such oil-cakes to the applicant is not proved are vitiated being perverse, contrary to the evidence produced in the case, and based on no evidence ?

(2.) IF the answer to the above question is in the negative and against the assessee whether in the facts and circumstances of the case, the finding of the Tribunal that the oil-cakes shown as purchased from M/s. Ratilal Bhogilal are really the by-product of manufacture of oil by the applicant sold outside is books, by making unaccounted purchases of groundnuts and tins is vitiated being perverse and contrary to the evidence produced, and based on no evidence, as well as surmises and conjectures ?

(3.) WHETHER, in the facts and circumstances of the case, the findings of the Tribunal that the only normal and convenient route for the oil-cakes to come from Vanswada to Himmatnagar is via, Ratanpur check-post and it is the only motorable road, while road from Vanswada to Himmatnagar via Mandli and Sarthus check-posts, is not motorable, are vitiated being perverse and based on no evidence ?