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2015 (5) TMI 294
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....the Respondent : None ORDER (Per : Honourable Mr. Justice M. R. Shah) 1.0 Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as the "Tribunal") dated 31/07/2014 in Second Appeal No.1222/2004 by which the learned Tribunal has after following its earlier decision in the case of M/....
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....that the interest under Section 47(4A) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the Act") is not leviable till the date of the assessment order and in reducing the penalty under Section 45(6) of the Act to 10% is concerned, the learned Tribunal has relied upon its earlier judgment in the case of M/s. T.J. Agro Fertilizers Pvt. Ltd. (Supra) and the decision of the learn....
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....and, therefore, was not required to pay any tax on sale of the goods while holding exemption certificate. Considering the definition of taxable goods under Section 2(33) of the Act, the learned Tribunal has rightly held that the dealer was not liable to pay purchase tax while holding the exemption certificate. Under the circumstances, no error has been committed by the learned Tribunal in deleting....