2023 (4) TMI 716

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....JUSTICE M.R. SHAH And HON'BLE MR. JUSTICE C.T. RAVIKUMAR For the Appellant : Mr. Sanjay Jain, A.S.G. (NP) Ms. B. Sunita Rao, Adv. Mr. Gunmaya Manu, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. Sudhershan K, Adv. Mr. B.K. Satija, Adv. Mr. Sanjay Kumar Tyagi, Adv. Mr. Arkaj Kumar, Adv. Mr. Padmesh Mishra, Adv. For the Respondent : Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Neha....

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....CC 62 and, more particularly, paragraph 7 of the said judgment. Paragraph 7 in the case of Krishi Upaj Mandi Samiti (supra) which has been heavily relied upon on behalf of the appellant-Revenue reads as under : "As per the exemption circular only such activities performed by the sovereign/public authorities under the provisions of law being mandatory and statutory functions and the fee co....

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.... Corporation under the Gujarat Industrial Development Act, 1962 ("the GID Act", for short) are required to be considered by the Tribunal in light of the law laid down by this Court in the case of Krishi Upaj Mandi Samiti (supra). 3.1 In that view of the matter, the impugned judgment and order passed by the Tribunal in appeal as well as the review application(s) are hereby quashed and set aside.....