9911796707
TMI Blog1991 (3) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... ing two questions to this Court for its decision: (1) Whether, on the 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 pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mable stores locally from registered dealers on payment of tax and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the assessee filed two first appeals before the Assistant Commissioner 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 agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause cannot be regarded as sufficient cause and, therefore, the Tribunal was right in not condoning the delay on such a ground. For the reasons stated in the said judgment, we answer both the questions in the affirmative, that is against the assessee and in favour of the Revenue. There shall be no order as to costs in this reference.
Reference answered in the affirmative. X X X X Extracts X X X X X X X X Extracts X X X X
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