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2022 (4) TMI 770 - HC - VAT and Sales TaxViolation of principles of natural justice - inter-state sales against C Form - assessment of central tax on the export sale - recovery of false and fabricating evidences - levy of tax emerging out of the assessment - HELD THAT:- The first appellate authority was directed by the Tribunal to hear the appeals a fresh on merits and the recovery proceedings were also ordered to be stayed till the final disposal of the first appeals. All the aspects which the Tribunal took into consideration, are the very same aspects even so far as the assessment for the F. Y. 2015-16 is concerned - It appears that the Joint State Tax Commissioner, Ahmedabad has accepted the case of the writ applicant based on Form ‘C’ produced by the writ applicant, thus treating the transactions as interstate transactions not taxable under the State Act. With respect to the assessment for the F. Y. 2015-16, the appeals filed by the writ applicant herein before the first appellate authority should be heard on their own merits. In fact, both the appeals can be heard together on their own merits i.e. for the F. Y. 2014-15 as well as for the F. Y. 2015-16 - Application allowed.
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