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Gujarat Court December 1978 Judgments

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Dec 01 1978

Glaxo Laboratories (India) Ltd. Vs. the State of Gujarat

Court: Gujarat

Decided on: Dec-01-1978

Reported in: [1979]43STC386(Guj)

P.D. Desai, J.1. In this reference made at the instance of the assessee the Gujarat Sales Tax Tribunal (hereinafter called 'the Tribunal') has referred the following questions of law for the opinion of this Court under Section 69 of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as 'the Act').(1) Whether, on the facts and in the circumstances of the case, Vita-blend AD 3 and Vitablend AD 3 Forte are covered by entry 21 of Schedule I to the Gujarat Sales Tax Act, 1969, for the year 1969 ?(2) Whether, on the facts and in the circumstances of the case, Vita-blend AB 2 D 3 and Vitablend WM Forte are covered by entry 25 of Schedule I to the Gujarat Sales Tax Act, 1969, for the year 1969 ?2. In order to appreciate the points in controversy, a few facts may be set out.3. The assessee is a public limited company. It is carrying on the business of manufacturing pharmaceutical and nutritional products and antibiotic and other products. Those products are meant not only for human beings...


Dec 01 1978

Nautambhai Rasikbhai and ors. Vs. Addl. Spl. Land Acquisition Officer

Court: Gujarat

Decided on: Dec-01-1978

Reported in: (1979)1GLR689

S.B. Majmudar, J.1. The petitioners in this petition challenge the inaction on the part of the respondents in not taking any further steps under the provisions of the Land Acquisition Act, 1894, hereinafter referred to as 'the Act' having once notified the petitioners' land under Sections. A and 6 of the Act.2. The petitioners along with some others claim to be the owners of Section No. 20/2 of village Vastrapur in Ahmedabad City. They had purchased this land under two sale deeds. The contention of the petitioners is that at the time of purchase this land was under the green-belt and the purchasers could not form a cooperative housing society nor could they get it registered at such; that the lands were purchased by the petitioners for the purpose of building their own houses for residence by forming a cooperative housing society as and when the land was freed from the green-belt. The petitioners state that they are till today desirous of constructing their own houses and they are in p...


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