2016 (7) TMI 1422

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....fore, they are decided by this common judgment. 2. In Tax Appeal Nos.488/2010, 535/2010, 2342/2009 & 2144/2010, the following substantial question of law arises for determination: "Whether on the facts and in the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law in holding that the Notification dated 12.09.1995, is treated as repealed and revoked by virtue of amendment of Section 8(5) of the Central Sales Tax Act, 1956 w.e.f. 11.05.2002 ?" 3. In Tax Appeal No.826/2010, the following substantial question of law has arisen for our determination: "Whether on the facts and in the circumstances of the case, the notification dated 18.5.1992 issued by the State Government u/s 8(5) of the Gujarat Sales Tax Act, 19....

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....ice of the Assessing Officer that the State Government had issued Notification dated 31.03.2006 whereby, the earlier Notification dated 12.09.1995 was rescinded and therefore, till that time, the said Notification dated 12.09.1995 was in force and effective. 5.2 Against the said order, the assessee preferred an appeal before the first appellate authority. The first appellate authority dismissed the appeal vide order dated 26.03.2004 interalia holding that after the amendment in the Central Act, production of 'C Forms' is mandatory and as the assessee has failed to produce 'C Forms' in certain cases, the order of the assessing authority does not call for any interference. 5.3 Aggrieved by the order of the first appellate authority, the ass....

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.... submission of 'C Forms'. In other words, the condition laid down in Section 8(4) are in relation to Section 8(1) meaning thereby, that on fulfillment of condition laid down in Section 8(4), the sale would be accepted and treated as sale under Section 8(1), otherwise, it would be considered as sale covered and governed by Section 8(2). Thus, the amendment, in any way, does not affect Section 8(2) and is in connection with Section 8(1). 8. The State Government had issued several Notifications u/s.8(5) with respect to Section 8(1) until 11.05.2002, which is the date on which the amendment was brought in. By the said amendment, the Legislature intended to restrict the issuance of Notifications with respect to conditions laid down in Section 8....