2004 (6) TMI 609

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....e petitions, though filed by five different petitioners, are filed against the common respondents, viz., (i) National Dairy Development Board and (ii) State of Gujarat in its Finance Department. Special Civil Application No. 1673 of 1991 contains the following prayers, which are identical in the other four petitions: (A) To declare that rule 42 of the Gujarat Sales Tax Rules, 1970 in so far as ....

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.... annum from the date of realisation of each invoice till payment. Note:-The amount in prayer (C) varies in the respective petitions. 2.. As far as prayer (A) is concerned, our attention is invited to the decision of the apex Court in Godrej & Boyce Mfg. Co. Pvt. Ltd. v. Commissioner of Sales Tax [1992] 87 STC 186; AIR 1992 SC 2078 wherein the apex Court had an occasion to deal with similar r....

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....erved that the rulemaking authority could well have denied the benefit of set-off. But it chose to be generous and it extended the said benefit subject to deduction of one per cent of the sale price of such goods. Therefore, no valid grievance can be made in respect of such deduction when the very extension of the benefit of set-off is itself a boon or a concession. It is open to the rule-making a....

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....covered by the aforesaid decision of the apex Court against the petitioners and in favour of the Revenue. Prayer (A), therefore, deserves to be rejected. 3.. Coming to prayers (B) and (C) which are alternative, it appears to us that the petitions raise commercial disputes between the respective petitioners and the common supplier-NDDB. As per the settled legal position, in exercise of its extra....