2017 (9) TMI 394

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.... MR. BIREN VAISHNAV, JJ. For The Petitioner : Mr Pranav Trivedi, AGP For The Respondent : Rule Served ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These three petitions are filed by the State Government challenging a common judgement of the Value Added Tax Tribunal dated 04.02.2005 passed in Revision Application Nos. 1 to 3 of 2004. Brief facts may be noted from Special Civil....

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....rity passed an order dated 24.12.2003 and recomputed the tax liability and consequently computed that a ceiling of Rs. 25,97,342/- of turnover would be leftover for the year 1996-97. 3. The assessee challenged this order before the Tribunal. The Tribunal, by the impugned judgement dated 04.02.2005, set aside the revision order on the short ground that the Revision authority had acted on the opini....