2013 (12) TMI 1333

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....Vasave, Advocate, Mr. MA Bukhari, Advocate For the Respondent : Mr. Jaimin Gandhi, AGP JUDGMENT (Per : Honourable Mr. Justice M. R. Shah) 1. RULE. Shri Jaimin Gandhi, learned AGP waives service of notice of rule on behalf of respondent no. 2. 2. In the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, the....

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....ax Act. While considering the definition of 'dealer' under the Gujarat Sales Tax Act, the tribunal head that the appellant of Appeal No. 9/2013 cannot be said to be a dealer. 4. While deciding appeal No. 11/2006, the tribunal held that the petitioner is not a dealer under the Gujarat Sales Tax Act. However, as such the case of the petitioner was required to be considered whether the petitioner ....

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....rd Shri Bukhari, learned advocate appearing on behalf of the petitioner and Shri Jaimin Gandhi, learned AGP appearing on behalf of respondent no. 2 and considering the affidavit-in-reply and considering the earlier order passed by the tribunal dated 10/08/2009 in Appeal No. 11/2006, it appears that there is an obvious mistake committed by the tribunal in considering the case of the appellant under....

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.... Civil Application succeeds. The impugned order passed by the tribunal dated 06/03/2013 in rectification application is hereby quashed and set aside and the order passed by the Gujarat Value Added Tax Tribunal in Appeal No. 11/2006 is also hereby quashed and set aside and the matter is remanded to the tribunal to decide Appeal No. 11/2006 afresh in accordance with law and on its own merits to cons....