STETE OF GUJARAT Vs. M/S. KAAM RETREAT

JUDGEMENT

(1.) PRESENT Reference at the instance of the State has been made by the learned Gujarat Sales Tax Tribunal for our opinion on the following substantial question of law:

(2.) THAT the respondent dealer was registered under the Gujarat Sales Tax Act (hereinafter referred to as the "Act") in respect of its business of manufacturing Industrial Cameras which were used by printers as one of the printing machine. An application was made to the Commissioner of Sales Tax under Section 62 of the Act, to determine the rate of tax payable on the sale of such cameras sold under the name of "Kamm Vertical Industrial process camera complete film size 50 x 60 cm with one lens 150 mm copy board, Halogen lams, suction back vacuum fan". It was the case on behalf of the dealer that the aforesaid would fall under entry no. 16 (1) as Printing Machinery liable to be taxed accordingly. Considering the material on record, the Commissioner held that the aforesaid item would fall in entry no. 75 and liable to be taxed accordingly. On appeal, the learned Tribunal has held that the goods in question would fall in the entry 16(1) of Schedule IIA as machinery / printing machinery and not as Camera in entry no. 75. That at the instance of the revenue, present Reference is made to consider aforesaid substantial question of law.

(3.) LEARNED advocate has chosen to remain absent. Present Sales Tax Reference is of the year 1999 and as such arising out of the determination order passed by the Commissioner passed in the year 1988. Under the circumstances, we have proceeded further with the hearing of the present Reference exparte. However, we have considered written statement submitted on behalf of the dealer, submitted before the learned Tribunal and the decisions which were relied upon on behalf of the dealer.