STATE OF GUJARAT Vs. KOLITHAD JUTH SEVADAYI SAHAKARI MANDALI LTD

JUDGEMENT

(1.) The Sales Tax Tribunal, Ahmedabad has referred to us the following questions of law for our determination:

(2.) In order to answer the questions of law referred to us by the Tribunal, a few relevant facts may be stated: The respondent -assessee is a co -operative society registered under the Gujarat Co -operative Societies Act, 1961 and was registered as a dealer under the Bombay Act which was in force on May 5, 1970. The business of the respondent -assessee was to resell food -grains, edible oil, oil -seeds, groundnuts, etc. at Gondal Town in Rajkot District. It was the case of the Department that the Sales Tax Officer of Jetpur had already assessed the respondent -assessee to tax in respect of the above period of accounting by his order dated November 10, 1971 under Section 33 of the Bombay Act on the basis of its return and as per the account books.

(3.) During the aforesaid period, the respondent -assessee had sold ground nuts for Rs. 1,07,376/ - to one M/s. Shah Trading Company of Gondal for which the latter Company as the pur chaser (that is to say M/s. Shah Trading Company of Gondal) had furnished to the respondent -assessee a certificate in Form No. 16 as prescribed under the Rules framed under the Bombay Act.