STATE OF GUJARAT v. CHOKSHI JOITARAM ISHWARDAS
Case at a glance
Provisions considered
- Constitution of India
- Gujarat Sales Tax Act, 1969 ss. 40(1), 69(1)
- Central Sales Tax Act, 1956 s. 8(2)(b)
Judgment
Hon'ble MR.JUSTICE D.A.MEHTA ============================================================
1. Whether Reporters of Local Papers may be allowed : NO to see the judgements?
2. To be referred to the Reporter or not? : NO
3. Whether Their Lordships wish to see the fair copy : NO of the judgement?
4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder?
5. Whether it is to be circulated to the concerned : NO Magistrate/Magistrates, Judge/Judges, Tribunal/Tribunals? -------------------------------------------------------------- STATE OF GUJARAT Versus CHOKSHI JOITARAM ISHWARDAS -------------------------------------------------------------- Appearance:
SALES TAX REFERENCE No. 2 of 1993 MR SUDHIR MEHTA, AGP. for Applicant. NOTICE SERVED for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE A.R.DAVE MR.JUSTICE D.A.MEHTA Date of decision: 24/10/2002 ORAL JUDGEMENT (Per : MR.JUSTICE A.R.DAVE) 1(cid:9)At the instance of the revenue, the following question has been referred to this Court under the provisions of Section 69(1) of the Gujarat Sales Tax Act,1969, for its opinion : "Whether on facts and in the circumstances of the case, the Tribunal was right in holding that the rate of tax for the purpose of Section 8(2)(b) of the Central Sales Tax Act, 1956 read with Section 6 of the same Act and Section 40(1) of the Gujarat Sales Tax Act, 1969, in respect of sale of silver bullion and silver ornaments would be 1/2 percent and would not attract additional tax at the rate of 6% of the amount of tax ?" 2(cid:9)Mr.Sudhir Mehta, learned Assistant Government Pleader has appeared for the applicant-revenue whereas none has appeared on behalf of the opponent-assessee though served. The learned Assistant Government Pleader has drawn our attention to the judgment delivered in the case of Meghdoot Laminard Ltd., reported in 86 Sales Tax Cases 295. 3(cid:9)Looking to the law laid down by this Court in the aforesaid decision, we answer the question referred to this Court in the Negative i.e. in favour of the revenue and against the assessee.
4.(cid:9)The Reference stands disposed of accordingly with no order as to costs. (A.R.Dave, J)(cid:9) (cid:9)(D.A.Mehta, J) m.m.bhatt
Questions this judgment answers
Which statutory provisions did this judgment involve?
Constitution of India; Gujarat Sales Tax Act, 1969 — ss. 40(1), 69(1); Central Sales Tax Act, 1956 — s. 8(2)(b).
Which court decided this case, and when?
Gujarat High Court, on 24 Oct 2002. The bench was A R DAVE, D A MEHTA.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.