Gujarat Sales Tax Act, 1969

The Gujarat government, under section 49(2) of the Gujarat Sales Tax Act, 1969, issued notifications granting a lower sales‑tax rate to electronic goods manufactured within Gujarat while imposing a higher rate on identical goods imported from other states. Weston Elektroniks and other manufacturers located outside Guja…

The appellant, a cooperative society engaged in sugar manufacturing, obtained sugarcane from its farmer members, gave them advances, and processed the cane into sugar. The Sales Tax Officer assessed purchase tax under Section 14B of the Bombay Sales Tax Act, 1959, holding the supply to be a purchase, a view affirmed by…

The appellants, manufacturers of edible oil, set up solvent extraction plants in Gujarat and claimed a five‑year sales‑tax exemption under a Notification dated 11 November 1970, relying on that Notification, a press note and statements by the Chief Minister and Finance Minister. The State later issued a Notification on…

The Supreme Court examined the constitutional validity of purchase‑tax provisions in three State sales‑tax statutes: Section 15B of the Gujarat Sales Tax Act, Section 3‑AAAA of the Uttar Pradesh Sales Tax Act, and Section 6‑A of the Andhra Pradesh General Sales Tax Act. The petitioners argued that these provisions amou…

The State of Gujarat appealed against the exemption claimed by Essar Steel Ltd. (later Arcelor Mittal Nippon Steel India Ltd.) under Entry No.255(2) of the Gujarat Sales Tax Act, 1969 for purchase tax on naphtha and natural gas. The steel unit purchased the raw materials, claimed exemption, and then sold them to its po…

The State of Gujarat appealed against the Gujarat High Court's order that set aside the penalty and interest imposed on M/s. SAW PIPES Ltd. under Sections 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969. The assessee had paid tax at a 2% rate on the basis of a civil works classification, but the Assessing Officer l…

The Gujarat Government, under the Gujarat Sales Tax Act, 1969, issued a series of notifications granting tax exemption to new industries, the second of which promised a five‑year exemption prospectively. Bakul Oil Industries set up an oil mill and commissioned it on 17 May 1970, applied for an eligibility certificate u…

Sonic Electrochem, the manufacturer of JET‑MAT, challenged the classification of its product as a "mosquito repellent" under Entry 129 of Schedule II Part A of the Gujarat Sales Tax Act, 1969, arguing that the product is an insecticide and should enjoy the partial exemption provided under Entry 98. The High Court had d…

The State of Bihar imposed a 5% sales tax on all hosiery goods sold within the state from October 1, 1983, and by a notification dated August 1, 1984 exempted hosiery goods manufactured in Bihar as an incentive to local industry. The West Bengal Hosiery Association and other petitioners filed a writ petition under Arti…

The State of Gujarat appealed a High Court judgment that the product Kadiprol, sold in 100‑gram sachets and mixed with poultry feed, should be classified as "poultry feed" under Entry 25 of Schedule I of the Gujarat Sales Tax Act, 1969, rather than as a "drug and medicine" under Entry 26(1) of Schedule II Part A. The D…

The Deputy Commissioner of Sales Tax stayed the appellant's assessments for the period 1 September 1976 to 31 August 1984, citing that the assessment was still in progress and would not be completed within the statutory time limit. The appellant challenged the stay, arguing that no show‑cause notice was served and that…

Voltas Ltd. entered into a works contract to fabricate and install a water‑chilling plant for Anupam Colours & Chemicals. The Gujarat tax authority classified the contract under Entry 2 of the 1993 Notification, levying a 15% composition tax, whereas Voltas argued it fell under Entry 5, attracting only 5%. The High Cou…

The appellants, Hindustan Brown Boveri Ltd. and Elecon Engineering Co. Ltd., were recognised dealers under the Gujarat Sales Tax Act who purchased raw materials using Form 19 certificates stating the materials would be used to manufacture taxable goods for sale within Gujarat. They later sold part of the manufactured g…