Gujarat Court April 1991 Judgments
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State of Gujarat Vs. Lina Traders
Court: Gujarat
Decided on: Apr-02-1991
Reported in: [1991]82STC313(Guj)
S.D. Shah, J.1. On being moved by the State under section 69(1) of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as 'the said Act'), the Gujarat Sales Tax Tribunal has referred the following two questions of law for our decision : '(1) Whether, on the facts and in the circumstances of this case, the Tribunal was right in law in holding that the process of sieving the grit or stone chips as originally purchased, which the opponent had used for the purpose of obtaining stone chips or kapchi of different grades therefore, did not amount to manufacture of any goods within the meaning of the term 'manufacture' as defined in section 2(16) of the Gujarat Sales Tax Act, 1969 (2) Whether, on the facts and in the circumstances of this case, the Tribunal was right in law in holding that on the facts abovestated and found, the disputed sales were resales of the goods originally purchased from registered dealers, within the meaning of the term 'resale' as defined in section 2(26) of the ...
S.S. Thakore and anr. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Apr-02-1991
Reported in: (1992)1GLR68
R.K. Abichandani, J.1. The Appellants, who were original-respondents Nos. 3 and 5, seek to challenge the order passed in Special Civil Application No. 101 of 1978 on 10/11-4-1979, partly allowing the petition directing the concerned authorities to determine the seniority of the writ petitioners in light of the principles contained in the Government Circular dated 18th April, 1978 and in light of the observations made in the Judgment.2. The writ petitioners (Respondents Nos. 3 to 33 in Letters Patent Appeal No. 155 of 1979) were appointed in the Office of the Director Civil Supplies (Accounts) as Clerks. A dispute had earlier arisen in Special Civil Application No. 767 of 1974 before this Court since the petitioners who were recruited by the Director of Civil Supplies (Accounts) were being treated as irregular recruits as they were not appointed either through the Gujarat Public Service Commission or under the Centralised Recruitment Scheme. In that Special Civil Application No. 767 of ...
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