(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) This Appeal is ADMITTED on the following substantial questions of law:
"[1] Whether on the facts and circumstances of the case, the Tribunal committed substantial error of law in holding that there was no privity of contract between the purchaser and parent company and hence the appellant was not liable to exemption under Section 87 of the Gujarat Sales Tax Act, 1969 in context of the order passed on the application for rectification dated December, 9, 2010.
[2] Whether on the facts and circumstances of the case, the sale made by the appellant to the customers occasioned the import of goods as required under Section5[2] of Central Act so as to be termed as "sale in course of import" and be liable to exemption from tax under the provisions of Section 87 of the Local Act in the context of the order dated December 9, 2010 passed on the application for rectification."
[BHASKAR BHATTACHARYA, ACTING CJ.] [J.B.PARDIWALA, J.] pirzada/-
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