TMI Blog2001 (12) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Gujarat Sales Tax Act, 1969 and consequential orders of attachment and cancellation of registration, praying for the following reliefs: "(a) This honourable court be pleased to issue an appropriate writ, direction or order under article 226 of the Constitution of India quashing and setting aside: (1) the order of provisional assessment dated August 20, 2001. (2) the attachment orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02] 125 STC 371 it is not necessary to set out the facts and submissions of parties in detail. 3.. In view of the clear stand taken by the State Government as reproduced in the decision in the case of Krunal Oil Marketing Ltd. [2002] 125 STC 371, and as reiterated by Mr. U.R. Bhatt, learned Assistant Government Pleader appearing for the respondents in this petition, it is clear that in case the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in light of the stand of the State Government as recorded in Giriraj Sales Corporation v. State of Gujarat [2002] 125 STC 369 (Special Civil Application No. 2648 of 1996 decided on November 18, 1998)". 4.. The petition is accordingly allowed and the provisional assessment dated August 20, 2001 is hereby quashed and set aside. As a consequence the attachment orders dated September 25, 2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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