THE STATE OF GUJARAT Vs. GANDHI OIL MILL

JUDGEMENT

(1.) The Gujarat Sales Tax Tribunal at Ahmedabad has referred the following questions for determination by this court under the provisions of section 69 of the Gujarat Sales Tax Act, 1969 :-

(2.) Mr. Tanvish Bhatt, learned advocate appearing on behalf of the respondent has invited the attention of the court to the assessment order to submit that the total tax effect is only an amount of Rs.29,843-34 paise in respect of Samvat Year 2027 and an amount of Rs.40,000/- in respect of Samvat Year 2028.

(3.) Mr. Pranav Trivedi, learned Assistant Government Pleader has placed reliance upon a decision of the Division Bench of this court rendered in Sales Tax Reference No.3 of 1989 and 14 of 1989 in the case of Happy Oil Industries v. State of Gujarat, 1993 LawSuit(Guj) 634 to point out that in the case of the assessee itself, the Tribunal had held the purchases to be non-genuine and this court in Sales Tax Reference No.14 of 1989 had answered the reference in favour of the revenue and against the assessee.