Like the appellant in Civil Appeal 1185 of 979, this appellant also purchased raw materials by furnishing certificates in Form No.
The appeals to the Assistant Commissioner of Sales Tax and the Gujarat Sales Tax Tribunal failed.
purchased against declaration in Form 19 were sold to Gujarat State Electricity Board against declarations in Form prescribed in Entry 5 of the Government Notification issued under section 49 of the Gujarat Sales Tax Act, 1969 ?
It is also a recognised dealer under the Act.
The appellant in Civil Appeal No.
T. Desai and M.N. Shroff for the Respondent in both the Appeals.
K H. Kaji, T. Sridharan, R.D. Pathak, Miss C. K. Sucharita and Mrs. S. Bhandare for the Appellant in both the Appeals.
Appeal by Special Leave from the Judgment and order dated 27.11.1978 of the Gujarat High Court in Sales Tax Reference No.
1185 of 1979, Appeal by Special Leave from the Judgment and order dated 15.12.1978 of the Gujarat High Court in Sales Tax Reference No.
The Judgment of the Court was delivered by VENKATARAMIAH, J. Since a companymon question of law is involved in these two appeals by special leave, they are disposed of by this companymon judgment.
The appellant in Civil Appeal No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
For the purpose of manufacturing the goods, the appellant which was also a recognised dealer under the Act purchased raw materials during the period between May 6, 1970 and March 31, 1971 after furnishing a certificate in Form No.
AND Civil Appeal No.
19 had been violated.
who was the assessing authority under the Act levied purchase tax under section 16 of the Act on the raw materials purchased be the appellant on the ground that the undertaking given in Form No.
24 of 1978.
11 of 1977.
It is registered as dealer under the provisions of the Gujarat Sales Tax Act, 1969 Gujarat Act No.
Thereafter at the instance of the appellant, the Gujarat Sales Tax Tribunal referred the following question for the opinion of the High Court of Gujarat Whether on the facts and in the circumstances of the case, the Tribunal is justified in holding that the sales of machineries and companyveyers manufactured by the applicant to an electrical undertaking against Form C under Entry 5 of the Government Notification issued under section 49 of the Gujarat Sales Tax Act, 1969 resulted in the breach of the declarations in Form 19 as the goods so manufactured and sold did number amount to manufacture of taxable goods ?
The appeals filed by the appellant before the Assistant Commissioner of Sales Tax and the Gujarat Sales Tax Tribunal against the said levy were unsuccessful.
I of 1970 hereinafter referred to as the Act .
1185 of 1979 is M s. Hindustan Brown Boveri Ltd., a companypany engaged in the business of manufacturing certain goods which are used in electrical undertakings for the purpose of generating and distributing electrical energy.
1187 of 1979.
On companying to know of the said sales, the Sales Tax officer.,
Some part of the goods manufactured by the appellant were sold to a certain electrical undertaking in the State of Gujarat against C forms in order to claim exemption from payment of tax on the said sales under the Act by virtue of a numberification issued under section 49 2 of the Act exempting the goods sold to electrical undertakings for being used in generation and distribution of electrical energy.
1187 of 1979 is M s. Hindustan Engineering Co. Ltd. which is engaged in manufacturing heavy machinery and gear companyveyers.
19 as provided under section 13 1 B of the Act read with Rule 24 4 of the Gujarat Sales Tax Rules, 1970 hereinafter referred to as the Rules framed under the Act stating that the raw materials purchased by it would be used in manufacturing taxable goods which would be sold by it in the State of Gujarat.
Thereafter at the instance of the appellant the Tribunal referred the following question of law to the High Court of Gujarat under section 69 of the Act Whether on the facts and in the circumstances of the case, and on a companyrect interpretation of sub section 33 of section 2 of the Gujarat Sales Tax Act, 1969 the Tribunal was right in deciding that the applicant was liable to pay purchase tax under section 16 of the Gujarat Sales Tax Act, 1969 on the ground that certain electric goods manufactured out of raw materials etc.
