1991 (3) TMI 384

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..... e facts and in the circumstances of this case, the Tribunal was right in law in holding that the reliance placed by the applicant upon an earlier decision of this Tribunal in the case of Prabhat Solvent Extraction Industries Pvt. Ltd. v. State of Gujarat in Second Appeal No. 323 of 1974 as decided on January 30, 1975, for the purpose of not filing the two relevant second appeals before this Tribun .....

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..... had used them in the manufacture of electric motors a taxable goods for sale. The applicant had sold certain quantity of electric motors locally within the State of Gujarat, and also in the course of inter-State trade and commerce. The assessee had also sold certain other quantity of electric motors on consignment basis outside the State of Gujarat. 3.. In respect of both the periods, the assess .....

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..... missioner of Sales Tax. Both the appeals were dismissed on April 11, 1977. Meanwhile the Tribunal on January 30, 1975 in another case of Prabhat Solvent Extraction Industries Pvt. Ltd. v. State of Gujarat had taken the same view as was taken by the Sales Tax Officer and, therefore, the assessee chose not to prefer second appeal against the orders passed by the Assistant Commissioner. The decision .....

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