2014 (8) TMI 928

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....abad (herein after referred to as 'the Tribunal), Dated : 27.09.2012, in Second Appeal Nos. 53 & 54 of 2011, the common appellant- Department has preferred the present Tax Appeals to consider the following common substantial questions of law; "4. ... (A) Whether on the facts and in the circumstances of the case, the Assessing Authority has rightly calculated tax exemption limit and assessed tax, in light of clause 20(iii) of Entry 140 of the Schedule U/s 49(2) of the Gujarat Sales Tax Act, 1969, keeping in mind amended Section 8(5) of the Central Sales Tax Act, 1956 which came into effect from 11/05/2002? (B) Is the present Opponent is not liable to produce statutory forms "C" to claim concessional rate of tax, after amending secti....

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....deposit of the amount of pre deposit, the learned Tribunal entered into the merits of the matter and by impugned common judgment and order has decided the appeals on merits, without passing any order of dispensing with the requirement of depositing the amount of pre deposit, as required under Section 73(4) of the Gujarat Value Added Tax Act, 2003. Therefore, one of the grounds, which is raised by the common appellant is that the learned Tribunal has materially erred in adjudicating the issues on merits, despite the fact that the first Appellate Authority dismissed the appeals on the ground of failure to deposit the amount of pre deposit. 5. After the appeals were argued for sometime by Shri. Jaimin Gandhi, learned AGP appearing on behalf....