TMI Blog2016 (8) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, 13, 25, 26, 27 of 2010 - - - Dated:- 1-8-2016 - MR. KS JHAVERI AND MR. G.R.UDHWANI, JJ. FOR THE APPLICANT : MR AJ SHAIKH, ADVOCATE, MR MANISH K KAJI, ADVOCATE FOR THE RESPONDENT : MR HARDIK VORA, AGP ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. By way of Sales Tax Reference Nos.4 to 6 and 15 to 24 of 2010, the Tribunal has referred following question of law for our consideration under Section 69 of the Gujarat Sales Tax Act, 1969. Whether in the facts and in the circumstances of the case, the Gujarat Sales Tax Tribunal is right in law in holding that purchase tax u/s. 19A of the Gujarat Sales Tax Act, 1969 is leviable in respect of ground nut oil cake made by the applicants u/s.15B of the Guj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocessing such raw materials, finished goods obtained was marketed by the assessees. It is also the case of the assessees that since their activity amounted to manufacture, on purchase of raw materials, processing materials and consumable stores, the assessees became liable to pay purchase tax u/s. 15B of the Act. That oil cakes purchased by the assessees being raw materials, tax under Section 15 B becomes liable on the purchase of said oil cakes and the assessees have paid purchase tax under Section 15 B of the Act on purchase of oil cake. 4.2 It is the case of the assessees that the Assessing authority has levied purchase tax under Section 19 A of the Act for the different period, though there is a provision made in sub-section (2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There shall be levied a sales tax or purchase tax on the turnover of sales or, as the case may be, turnover of purchases of oil cakes sold or purchased by a dealer liable to pay tax under this Act, at the rate of [five paise in a rupee], but after deducting from such turnover, (i) where such turnover relates to sales of oil cakes, sales or resales of oil cakes to a registered dealer, upon such dealer furnishing such certificates as may be prescribed. (ii) where such turnover relates to purchases of oil cakes, purchases of oil cakes resold by him. (2) Where under any provision of this Act other than this section, any tax has been levied or is leviable on the sale or purchase of oil cakes, no further tax shall be levied unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions, it is prayed to allow these reference by answering the questions in favour of the assessees. 6. On the other hand, Mr.Hardik Vora, learned AGP appearing for the respondent submitted that both these provisions are operating in different fields. Section 15B provides for purchase tax on raw or processing materials on consumable stores used in the manufacture of goods, while Section 19A provides for Levy of sales tax or purchase tax on oil cakes. He submitted that purchase tax under Section 19A of the Act is leviable on the sale or purchase made by the assessees. 7. We have heard learned counsel appearing on both sides. We have also considered the relevant provisions of the Act. As per Sub-section (2) of Section 19A, where under an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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