2017 (4) TMI 8

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.... VORA, AGP FOR THE OPPONENT : RULE UNSERVED ORAL 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, Ahmedabad (hereinafter referred to as "the learned tribunal") in Second Appeal No.510/2009 by which the learned tribunal has allowed the said Appeal preferr....

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....Assessing Officer denied the sales against Form "H" on the ground that the after the exporter purchased the goods in question from the respondent - dealer the same was not sold by the exporter in the form in which it has been purchased from the respondent and after undertaking same process on it, goods came to be sold, which amounted to manufacture and resultantly the tax demand at the rate of 10%....

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....has rightly held that the goods on which process carried out is amounts to manufacture? (B) Whether on the facts and in the circumstances of the case the learned tribunal has rightly held that Section 5(3) of the Central Sales Tax, 1956 applies in the present case? [3.0] Heard Shri Hardik Vora, learned AGP appearing on behalf of the revenue. [4.0] At the outset, it is required to be noted....

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.... be said to be manufacture. The controversy in question is covered by the decision of the Division Bench of this Court in the case of Ambica Agro Product (Supra) is not disputed by Shri Hardik Vora, learned AGP appearing on behalf of the State. He is also not in a position to point any contrary decision to the Division Bench of this Court in the case of Ambica Agro Product(Supra). Considering the ....