STATE OF GUJARAT Vs. JAYPRAKASH & COMPANY

JUDGEMENT

(1.) THE present Reference, at the instance of the applicant -State of Gujarat, has been made by the learned Gujarat Sales Tax Tribunal, Ahmedabad for the opinion of this Court under sec. 69 of the Act on the following question:

(2.) WE have heard Mr. Jaimin Gandhi learned AGP for the applicant -State and Ms Gargi Vyas learned advocate for respondent - Dealer.

(3.) WE have heard learned advocates appearing on behalf of the respective parties at length and considered the respective entry i.e. entry 113 as well as entry 41. Entry 113 is as under: