ORAL JUDGMENT

(Per : HONOURABLE MR.JUSTICE ANIL R. DAVE)

This Reference made by the Gujarat Sales Tax Tribunal (hereinafter referred to as, “the Tribunal”) under Section 69 of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as, “the Act”) arises from the common judgment and order dated 30th December, 1988 passed by the Tribunal in Second Appeal Nos.59/1986, 101/1986 and 167/1986 to the extent the Second Appeal No.59/1986 has been allowed.

Pursuant to the application made by the Revenue, the following question has been referred for our decision :-

“Whether on the facts and in the circumstances of the case the decision of the Tribunal arrived at regarding interpretation of letter dated 29/3/82 and Resolution dated 5/11/81 is perverse or not and whether the Tribunal was justified in law in partially allowing the Second Appeal of opponent and ordering that opponent shall pay interest only on 50% of the unpaid purchase tax from the date when the amount ought to be deposited in the Government Treasury under section 47(2) of the Gujarat Sales Tax Act, 1969 read with rule 31(1) of the Rules till the actual date of payment ?”

The facts leading to the present Reference are as under :-

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