2017 (2) TMI 659

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....er : Honourable Mr. Justice M. R. Shah ) 1. 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 learned tribunal") dated 25/08/2008 in Second Appeal No.657/2003, appellant has preferred the present Appeal to consider the following substantial question of law; "Whether ....

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....x Incentive Scheme dated 27/01/1993, more particularly, Clause 6 of the same titled "duration of benefits". 4. It is the case on behalf of the appellant that after the Resolution dated 27/01/1993 there was further Resolution /Incentive Scheme dated 04/04/1996 in which the earlier Resolution dated 27/01/1993 came to be considered and a fresh Resolution /Incentive Scheme was declared under which ....

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....he Certificate in Form B issued by the Sales Tax Officer as well as the relevant Incentive Scheme and the Clause mentioned in the relevant Incentive Scheme. 5. In view of the above and without expressing anything in favour of either parties, on the aforesaid ground the impugned judgment and order passed by the learned tribunal is quashed and set aside and the matter is remanded to the learned t....