1991 (3) TMI 379

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....ssee by an application under section 69(1) of the Gujarat Sales Tax Act, 1969, has referred the following three questions for our decision: "(1) Whether, on the facts and in the circumstances of this case, the Tribunal was right in law in holding that the applicant was not entitled to claim the reduction of the disputed amount of Rs. 6,51,959 during the assessment year 1973-74, on the ground th....

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....evant two purchasers, by charging the sale price at the reduced rate in respect of their subsequent purchases? It is not necessary to state the facts which have led to the making of this reference, except that the second appeal which was filed before the Tribunal was in respect of the assessment for the accounting year March 1, 1973 to February 28, 1974. Obviously, the claim for reduction for R....