9911796707
TMI Blog2001 (11) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... ara, to decide the petitioner's appeal for the financial years 1983-84 to 1991-92 (both inclusive). 2.. Mr. R.D. Pathak, learned counsel for the petitioner, has submitted that the Tribunal has already held in the aforesaid judgment dated June 26, 1995 that goods in question sold by the petitioner fall within item No. 12(iv) of Schedule II, Part A of the Gujarat Sales Tax Act, and, therefore, the respondents are required to follow the said decision in respect of all the relevant financial years. The learned counsel has placed strong reliance on the decision of the apex Court in Union of India v. Kamlakshi Finance Corporation Ltd. AIR 1992 SC 711 and also on the decision of this Court in Air Conditioning Specialists (P.) Ltd. v. Union of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in Second Appeal Nos. 238 and 239 of 1988 for the relevant financial years under consideration. It is true that this Court has allowed the aforesaid reference applications under sub-section (2) of section 69 of the Act. However, in the facts and circumstances of the case including the fact that the assessee is a Central Government undertaking and more particularly in view of the fact that it is the assessee which has moved this Court by filing the present petition for requiring the respondents to implement the judgment of the Tribunal there cannot be any question of granting any stay against the operation of the judgment of the Tribunal in so far as the petitioner-assessee's case is concerned. 5.. Hence, it is directed that the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing questions of law: (1) Whether, on the facts and in the circumstances of the case, the Tribunal is justified not to treat the transactions of sales of timber to outside parties in pursuance of implicit and tacit contract of sale as inter-State sale as provided under section 3(a) of the Central Sales Tax Act on the grounds that the goods have been appropriated in the State of Orissa? (2) Whether the Tribunal is justified in holding that there were no contracts of sale of timber with outside parties for the relevant year pursuant to which the goods in question have moved from Orissa to Andhra Pradesh? 2.. The opposite party carries on business in timber and logs at Aska Road, Berhampur, in the District of Ganjam. The Sales Tax Office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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