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TMI Blog1993 (1) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... to as "the Act" is the following: "Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that dried bits of chicory roots would not be covered by entry 23 or entry 8 of Schedule I to the Gujarat Sales Tax Act, 1969?" 2.. The applicant-firm which carries on the business of rebelling chicory roots and oil cakes is registered as a dealer under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed under section 45(6) of the Act read with section 9(2) of the Central Sales Tax Act, 1956. The appeal preferred by the applicant against the said assessment orders before the Deputy Commissioner of Sales Tax, Division II, Ahmedabad, failed. The applicant, therefore, preferred two revision applications before the Sales Tax Tribunal at Ahmedabad, which after considering several judgments of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Gujarat Sales Tax Act, 1969?" Instead of referring these questions of law to this Court, the Tribunal, rightly consolidated the issues and framed a single question of law, as stated earlier. 3.. When the reference came up for hearing both the learned counselMr. J.S. Joshi, learned counsel appearing on behalf of Mr. S.L. Modi, for the applicant and Mr. K.M. Mehta, learned counsel appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Schedule I read as under: "8. Fresh vegetables and edible tubers. 23.. Flower, fruit and vegetable seed; seeds of lucerne grass (Rajka) and of sann hemp; bulbs, tubers and plants other than orchids." 4.. The Division Bench applied the doctrine of popular parlance pronounced by the Supreme Court from time to time, and accepted the finding and view of the Tribunal that dried chicory roots ..... X X X X Extracts X X X X X X X X Extracts X X X X
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