2023 (5) TMI 930

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....PLICATION NO. 6750 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 6751 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 6752 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 6753 of 2023 HONOURABLE MR. JUSTICE N.V.ANJARIA And HONOURABLE MR. JUSTICE DEVAN M. DESAI MR. MIHIR JOSHI, SR. ADV. WITH MR DHAVAL SHAH(2354) FOR THE APPELLANT(S) NO. 1 MR. RAJ TANNA, AGP FOR THE OPPONENT(S) NO. 1,2 ORDER ( PER : HONOURABLE MR. JUSTICE N. V. ANJARIA ) Leave to amend the title clause in the captioned two Tax Appeals, as also the word 'pervert' occurring in the substantial questions of law, by replacing with word "perverse". 1.1 Heard learned senior advocate Mr. Mihir Joshi with learned advocate Mr. Dhaval Shah for the appellants in the appeals and for ....

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....herefore could not be treated as a machine or its parts to be classified under the aforesaid Entry 58A. It is the stand of the authorities that the Entry 87 in Schedule II would encompass goods of the petitioner and tax at the rate of 12.5 + 2.5% would be applicable. 3.4 The Entry 87 for the description of the goods, which the VAT authorities have been employing to subject the goods of the appellantpetitioner to tax reads as under, "All goods other than those specified in [schedule 1 or schedule III] & in the preceding entries of this schedule. Note : As per proviso of Sec. 7(1A)(i) two and half paise in the rupees levied an additional tax on the turn over of sales of goods w.e.f. 1.4.2008." 3.5 In the order of the Tribunal impugned....

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....ion of 'Manufacture' occurring in section 2(14) of the Gujarat Value Added Tax, 2003. The definition reads as under, "2(14) manufacture" with its grammatical variations and cognate expressions means includes producing, making, extracting, collecting, altering, ornamenting, fishing, assembling or otherwise processing, treating or adpating any goods, but does not include such manufactures or manufacturing processes as may be prescribed" 4.1 It was submitted that on bare reading and analysis of the aforesaid definition in section 2(14). the concept of "manufacture" in the act is wider and is not necessarily confined to the requirement that the manufacture should necessarily imply bringing out a new product. It was submitted that even the '....