TaxTMI 
TaxTMI 
2021 (1) TMI 555
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....hallenging the show­cause notice dated 14th October 2019 and the order dated 3rd June 2020 passed by the Commercial Tax Officer, Vadodara. This writ­application came to be allowed vide order dated 17th August 2020. The order reads thus:­ 3. It is admitted by the learned counsels for the parties that against the order dated 3rd June, 2020, statutory appeal would be maintainable under Section 73(1) of the Gujarat Value Added Tax Act, 2003. But what is to be noticed is that against the show cause notice dated 14th October, 2019 (Annexure:B to the petition), issued by the respondent No.2, the petitioner submitted detailed reply dated 10 th December, 2019 (Annexure:C to the petition). But the respondent No.2, without considering any....
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....d order passed by the respondent no.2 herein. We were quite reluctant to entertain this writ­application as the writ­applicant has an alternative remedy of filing a statutory appeal under Section­73 of the GVAT Act 2003. However, keeping this aspect open to be agitated by the other­ side, we have decided to look into the matter, more particularly, having regard to the fact that a direct decision of this High Court applicable to the present case rendered in Tax Appeal No.349 of 2016 decided on 22nd April 2016 has been completely ignored or we may rather say not dealt with appropriately. Mr. Soparkar invited our attention to the observation made in paragraphs­7 and 8 of the judgment rendered in the Tax Appeal No.349 of 201....
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....T Act. 8. When the word "includes" is used in a definition as in the case of section 2(18) of the GVAT Act, it is clear that the legislature does not intend to restrict the definition; it makes the definition enumerative and not exhaustive, that is to say, the term defined will retain its ordinary meaning but its scope would be extended to bring within the term certain matters which in its ordinary meaning it may or may not comprise. Inclusion of the words "duties levied or leviable under the Central Excise Tariff Act, 1985 or the Customs Act, 1962" is an inherent indicator of the legislative intent to include only those duties/taxes within the purview of the expression "purchase price". Therefore, the intention of the legislature to exclu....