The Society is a registered dealer under the Bombay Sales Tax Act, 1959.
Appeal by special leave from the judgment and order dated July 1, 1968 of the Gujarat High Court in Sales tax Reference No.
But therein it did number show any purchase turnover.
The Assistant Commissioner of Sales Fax, Range 111, Baroda, however, issued a numberice dated August 6, 1963 under s. 57 of ,the Bombay Sales Tax Act, 1959 proposing to revise the assessment of the Society by levying purchase tax in respect of 200 bales of companyton sent by the society to Bombay for sale and also in respect of companyton and companyton seeds worth Rs.
Relying on the bye laws of the Society particularly on bye laws Nos.
It rejected the companytention of the Society that it was merely functioning as the agent of its mebers while selling the companyton and companyton seeds referred to earlier.
It filed its return for sales tax for the year in question.
It carries on the business of ginning and pressing companyton brought by its members.
37 7 , 37 18 37 19 , 48, 49, 52, 53 and 55, the Tribunal came to the companyclusion that the Society had purchased the companytton and companyton seeds in question from its members.
It arises from the decision of the High Court of Gujarat in a Reference under s. 61 1 of the Bombay Sales Tax Act, 1959.
1 of 1966.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
He did number levy any purchase tax on the Society.
Aggrieved by that ordered the Society moved the Gujarat Sales Tax Tribunal in revision.
3,56,105, sold after six months from the date on which the companyton was received by the Society on the ground that the Society purchased the said companyton from its members.
C. Chagla and I. N. Shroff, for the appellant.
The High Court has answered that question in the affirmative.
The Tribunal by its judgment dated July 1, 1964, dismissed the revision petition.
Urmila Kapoor and B. D. Sharma, for the respondent.
Aggrieved by that decision, the assessee has brought this appeal.
During the assessment period viz.
The Sales Tax Officer accepted the return submitted by it, ink assessed it on the basis of that return, as per his order dated May ,31, 1963.
2418 of 1968.
After stating the case, the Tribunal submitted the question whether on the facts and in the circumstances of the case, the transactions are purchases of companyton by the Society from its members to the High Court for its opinion.
That Reference was made by the Gujarat Sales Tax Tribunal at Ahmedabad.
November 1, 1960 to October 31, 1961, the assessee received large quantity of companyton from its members and the same was sold by it either after ginning and pressing or without ginning and pressing.
The Judgment of the Court was delivered by Hegde, J. This is an appeal by special appeal.
The assessee will hereinafter be referred to as the Society.
At the instance of the Society, the Tribunal submitted the question referred to earlier to the High Court for its opinion.
T. Desai and P. H. Parekh, for the intervener.
The material facts are these The assessee is a Co operative society registered under the Bombay Co operative Societies Act, 1925 to be hereinafter referred to as the Act.
