STATE OF GUJARAT Vs. LAX TOOLS MANUFACTURERS

JUDGEMENT

(1.) THE State of Gujarat has sought this reference under section 69 of the Gujarat Sales Tax Act, 1969, as the Gujarat Sales Tax Tribunal held, inter alia, reversing the decision of the Deputy Commissioner of Sales Tax on an application made by the opponent-assessee under section 62 of the Gujarat Sales Tax Act, 1969, that the sale of the dental chair is covered under the residuary entry 13 of Schedule III to the aforesaid Act and not entry 73 of Schedule II-Part A, as held by the Deputy Commissioner.

(2.) THE following question is, therefore, referred to us for our opinion : " Whether, on the facts and in the circumstances of the case, sale of dental chair evidenced by bill No. 27/72-73 dated 10th July, 1972, is covered by entry 73 of Schedule II-Part A, or is covered by entry 13 of Schedule III to the Gujarat Sales Tax Act, 1969 ?"

(3.) REFERENCE answered accordingly. .