(1) THE High court of Gujarat answered the following question in a sales ax reference against the Revenue and the Revenue is in appeal by special leave:

"WHETHER, on the facts and in the circumstances of this case, the tribunal was right in law in holding that in terms of the relevant bye- laws and the relevant resolutions passed by the applicant, payment of Rs 2 per tonne which is termed as (sic) (in Gujarati) was a part of the purchase price of sugarcane paid by the applicant to the grower- members and liable to purchase tax under Section 18 of the Gujarat Sales Tax Act, 1969?"

(2) IT may be mentioned here that there was also another question before the High court, but the answer to that is not under challenge.

(3) THE assessment years with which we are concerned are Assessment Years 1/7/1971 to 30/6/1972 and 1/7/1972 to 30/6/1973.

(4) THE respondent is a sugar factory. It contracted to purchase from its sugarcane-growing members the sugarcane crops grown by them. The growers were entitled to receive the price thereof against the weight of the sugarcane that was delivered to the respondent. It was weighed at the respondents factory. It appears tha