1993 (1) TMI 259

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....ax Tribunal, Ahmedabad, under section 69(1) of the Gujarat Sales Tax Act, 1969, hereinafter referred to as "the Act" is the following: "Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that dried bits of chicory roots would not be covered by entry 23 or entry 8 of Schedule I to the Gujarat Sales Tax Act, 1969?" 2.. The applicant-firm whi....

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....he applicant by holding that the disputed sales were taxable at the relevant rates. Penalty was also imposed under section 45(6) of the Act read with section 9(2) of the Central Sales Tax Act, 1956. The appeal preferred by the applicant against the said assessment orders before the Deputy Commissioner of Sales Tax, Division II, Ahmedabad, failed. The applicant, therefore, preferred two revision....

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....right in law in holding that dried bits of chicory roots would not be covered by entry 8 of Schedule I to the Gujarat Sales Tax Act, 1969?" Instead of referring these questions of law to this Court, the Tribunal, rightly consolidated the issues and framed a single question of law, as stated earlier. 3.. When the reference came up for hearing both the learned counselMr. J.S. Joshi, learned co....

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....s or purchases of any goods specified in Schedule I. The entry at serial No. 8 and the entry at serial No. 23 of Schedule I read as under: "8. Fresh vegetables and edible tubers. 23.. Flower, fruit and vegetable seed; seeds of lucerne grass (Rajka) and of sann hemp; bulbs, tubers and plants other than orchids." 4.. The Division Bench applied the doctrine of popular parlance pronounced by ....