STATE OF GUJARAT Vs. GUJARAT SMALL INDUSTRIES CORPORATION LTD

JUDGEMENT

(1.) The Sales Tax Tribunal, Ahmedabad had referred to this Court the following questions of law for our decision.

(2.) When our pointed attention was invited by Mr. R. P. Bhatt, the learned Advocate for the revenue, we told Mr. Bhatt that the questions which were formulated by the Tribunal were not properly framed, and hence, we requested Mr. R. P. Bhatt, the learned Counsel for the Revenue and Mr. S. L. Modi, the learned Advocate for the respondent -assessee to formulate the questions of law in a proper manner, and accordingly, both the learned Counsels agreed that we should concentrate on the following two questions only:

(3.) The aforesaid two questions were formulated by the learned Advocate and we have taken those questions on the record of the case with the consent of both the learned Advocates.