2015 (12) TMI 1249

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....view No.19-20/ATVAT/2014-15 in Appeal No. 192-193/ATVAT/2011-12. 2. Admit. The following question of law is framed for consideration: "Whether in view of the judgment of this Court in Anand Decor v. Commissioner of Trade & Taxes, decided on 23rd December 2014, the sale price received by the Appellant on sale of used motor vehicles could not be included in the turnover as it was exempt from tax under Section 6(3) of the DVAT Act, 2004?" 3. The facts in brief are that the Appellant is a registered dealer under the DVAT Act, engaged in the manufacturing and trading as an exporter, supplier and manufacturer of doctor blades and machinery parts. For the financial year ending 31st March 2007, in response to the return filed by the ....

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....ith an application for condonation of delay. 7. A common judgment was passed by the Tribunal in the appeal of the Appellant as well as in certain other appeals on 16th June 2014, holding that sale of vehicles purchased out of the funds of a company on which depreciation has been claimed was covered under the definition of sale within the meaning of Section 2(1) (zc). It was further held that such sale is included in the business activity of the dealer under Section 2(1) (d) (v) of the DVAT Act read with the Explanation thereto. The appeals were accordingly dismissed. 8. The Appellant then filed an application before the Tribunal seeking review of the said order, inter alia, contending that VAT is to be charged on the sale value of the....

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..... Mr. Gautam Narayan, learned counsel for the Respondent, informs the Court that the Respondent has challenged the decision of this Court in Anand Decor (supra) by way of a Special Leave Petition ('SLP') which is pending in the Supreme Court. Mr. Narayan fairly stated that in the light of the Appellant's statement in its modification application before the Tribunal that it fulfils all the conditions for availing the exemption under Section 6 (3) of the DVAT Act, the judgment in Anand Decor (supra) would cover the case of the Appellant as well. Mr. Narayan added that the Respondent would be free to proceed in accordance with law against the Appellant in the event that the judgment of this Court in Anand Decor (supra) is reversed ....