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3 judgments · newest first · showing 1–3
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 …
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 …
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 …
