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2010 (7) TMI 890 - HC - VAT and Sales TaxLevy of purchase tax under section 15B of the Gujarat Sales Tax Act on the purchases from a new industry Held that:- The goods purchased by the appellants from a new industry having sales tax exemption vide notification issued under section 49 of the Gujarat Sales Tax Act, 1969 are not "taxable goods" within the meaning of section 2(33) of the Act and as such are not liable to purchase tax under section 15B of the Act. The Tribunal was, therefore, not justified in confirming the levy of purchase tax under section 15B of the Gujarat Sales Tax Act, 1969 on the purchases from a new industry, which had been granted exemption by notification issued under section 49(2) of the Act. The questions stand answered accordingly. The impugned orders made by the Tribunal are hereby quashed and set aside. The appeals are accordingly allowed with no order as to costs.
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