2015 (6) TMI 228

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....APURVA N MEHTA, ADVOCATE JUDGMENT (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 dated 02/09/2014 in Second Appeal No.347/2013, the appellant-State of Gujarat-revenue has preferred the present Tax Appeal to consider the following substantial questions of law; (A....

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....ed, the said issue is now concluded and decided against the revenue in view of the decision of the Division Bench of this Court in the case of State of Gujarat Vs. Doshi Printing Press reported in Tax Appeal No.87/2015 and allied Tax Appeals. In the case of Doshi Printing Press (Supra) after considering the decisions of the Hon'ble Supreme Court in the case of Sandvik Asia Ltd. Vs. Commissioner of....

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....a), we dismiss the present Tax Appeal qua question no.(A). [4.0] Now so far as proposed question no.(B) i.e whether the learned Tribunal has erred in deleting levy of penalty under Section 45(2)(c) of the Act is concerned, even the said issue is also held against the revenue in view of the binding decision of the Division Bench of this Court in the case of Banu Hasim Vs. State of Gujarat report....