TaxTMI 
TaxTMI 
2019 (3) TMI 967
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....ion to the respondents to pay interest at the rate of 9% per annum from 1st April, 2002 till the date of its actual refund on the principal amount of Rs. 3,04,22,628/-. 3. The facts stated briefly are that an assessment order dated 31.12.2002 came to be passed by the Assistant Commissioner of Sales Tax, Circle 10, Baroda under section 41(3) of Gujarat Sales Tax Act, 1969 (herein after referred to as the "Act") for the financial year 2001-02. Against the said order, the petitioner went in appeal before the Deputy Commissioner of Sales Tax, Appeals-2 Baroda (hereinafter referred to as the "appellate authority"), under section 65 of the Act. By an order dated 5.5.2003, the appellate authority held that the petitioner was entitled to receive a....
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....p Protection Pvt. Ltd. v. State of Gujarat, 2018-VIL-228-GUJ, to submit that the controversy involved in the present case stands concluded by the said decision. 5. Opposing the petition, Mr. Utkarsh Sharma, learned Assistant Government Pleader submitted that in the case of M/s Syngenta Crop Protection Pvt. Ltd. v. State of Gujarat (supra), this court has placed reliance upon another decision of this court in the case of State of Gujarat v. Doshi Printing Press, [2015]82 VST 384 (Guj.); against which, the State of Gujarat has approached the Supreme Court and that the matter is pending adjudication, and hence, the decision of this court has not attained finality. It was submitted that the present case would fall within the ambit of clause (b....
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....thority, as the case may be. The court held that the interpretation canvassed by the revenue of section 54(1) (aa) of the Act, if accepted, would run counter to the basic principles of the doctrine of merger which is a well accepted doctrine incorporated in the system of administration of justice. Relying upon the above decision, the court held that when the statutory appellate authority allows the appeal of an assessee, it only corrects the order of assessment. In other words, he gives legal shape to the contours of the matter, which in any case the Assessing Officer should have adopted. Therefore, in terms of section 54(1) of the Gujarat Sales Tax Act, in such a situation, it cannot be stated that the refund claim of the assessee arises o....