2018 (10) TMI 207

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.... JJ. For The Petitioner : MR PRANAV TRIVEDI, AGP (1) For The Respondent : MS NIYATI K SHAH (2935) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These appeals involve similar questions and same assessee. We may therefore, notice facts from Tax Appeal No. 1195 of 2018. This Tax Appeal is filed by the State Government challenging the judgement of the Value Added Tax Tribunal....

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....ion of eligibility certificate on the part of the appellant? 4. Any other substantial question of law that this Hon'ble Court may deem fit for the interest of justice?" 2. The respondent-assessee is a manufacturing unit recognized by the Gujarat Rajya Khadi Gramodhyog Board ['the Board' for short]. It was a registered dealer under the Value Added Tax Act. The Board had issu....

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.... dated 06.03.2009 conveying that the respondent-assessee had far exceeded the exemption limit. It also conveyed that the assessee was providing the detergent to one Hipoline company. The assessee had therefore used the exemption for bypassing the taxes in connection with purely commercial activities. The entire issue therefore resurfaced. Departmental authorities confronted the assessee with such ....