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1 - 5 of 5 (0.42 seconds)Brooke Bond India Limited vs State Of Gujarat on 28 June, 1991
3. When the reference came up for hearing both the learned counsel - Mr. J. S. Joshi, learned counsel appearing on behalf of Mr. S. L. Modi, for the applicant and Mr. K. M. Mehta, learned counsel appearing for and on behalf of M/s. H. V. Chhatrapati for the Revenue, submitted that the question was covered by the Division Bench judgment of this Court in Brooke Bond India Ltd. v. State of Gujarat [1992] 84 STC 275. The Division Bench was concerned with an identical question whether chicory roots which was the subject-matter of the sale transaction were eligible for exemption under either entry No. 23 or entry No. 8 of Schedule I to the Act. It may be stated here that these entries relate to the period before April 1, 1992, when substantial changes were made by Gujarat Sales Tax (Second Amendment) Act, 1992. Under section 5 of the Act, it is provided that no tax will be payable on the sales 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 :
Gujarat Sales Tax (Second Amendment) Act, 1976
Section 5 in Gujarat Sales Tax Act, 1969 [Entire Act]
Section 69 in Gujarat Sales Tax Act, 1969 [Entire Act]
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