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1994 (9) TMI 293 - SUPREME COURTWhether the appellant is purchaser of sugarcane and as such liable to pay tax under the provisions of the Gujarat Sales Tax Act, 1969? Held that:- Appeal dismissed. All these provisions make it clear that the bye-laws contemplate that the society will purchase sugarcane at a fixed price. The sugarcane may be purchased from the members of the society as well as from the outsiders. The argument that the society was a mere agent of its members and was effecting sales of the products of the members, cannot be upheld. Having regard to the facts of this case and also the bye-laws, we are of the view that the High Court has correctly answered the questions referred to it
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