2015 (4) TMI 964

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.... 2015 - -<br>CST, VAT & Sales Tax<br>M. R. Shah And S. H. Vora,JJ. For the Petitioner : Mr Chintan Dave, AGP For the Respondent : Mr Uchit Sheth, Adv. ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. As common question of law and facts arises in this group of appeals, they are disposed of by this common judgment and order. 2. Feeling aggrieved and dissatisfied with the common j....

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....deleting penalty levied under Section 45(6) of the Act?" 3. Today, when the present tax appeals are taken up for hearing, it is brought to our notice that the identical question came to be considered by the Division Bench of this Court in OJCA No.224 of 2015 in Stamp No.605 of 2015 with Stamp No.606 of 2015 arising out of the judgment and order passed by the learned Tribunal in Second Appeal No....

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....assessed or reassessed for any period under section 41 or section 44 less any sum already paid by the dealer in respect of such period, or assessed under section (50). (iii) provisionally assessed for any period under section 41B less any sum already paid by the dealer in respect of such period." 4.1. Considering the aforesaid provisions and even otherwise considering the fact that once the ....