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    <title>2006 (1) TMI 657 - GUJARAT HIGH COURT</title>
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    <description>The High Court declined to entertain the appeal and connected civil application after adopting the reasoning recorded in its contemporaneous order on a consolidated Tribunal decision. It treated the present matter as covered by the same analysis applied in Tax Appeal No. 1922 of 2005 and found no independent basis for relief. The court therefore rejected both proceedings by reference to the reasons already given in that coextensive order concerning the Tribunal&#039;s consolidated disposition.</description>
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      <description>The High Court declined to entertain the appeal and connected civil application after adopting the reasoning recorded in its contemporaneous order on a consolidated Tribunal decision. It treated the present matter as covered by the same analysis applied in Tax Appeal No. 1922 of 2005 and found no independent basis for relief. The court therefore rejected both proceedings by reference to the reasons already given in that coextensive order concerning the Tribunal&#039;s consolidated disposition.</description>
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