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2013 (9) TMI 978 - GUJARAT HIGH COURTWhether Tribunal was justified in quashing and setting aside the levy of sales tax on performance/inspection charges of ₹ 3,71,992 and allowing set-off in favour of the respondent assessee under rule 44 in respect of packing material - Held that:- If the interim relief as prayed for is granted and further implementation and operation of the impugned judgment and order passed by the Tribunal is stayed, in that case, hereinafter the assessing authority can pass the orders with respect to the subsequent assessment years treating the performance charges as part of sale price and may deny set-off under rule 44 in respect of packing materials. It is required to be noted at this stage that by the impugned judgment and order, the Tribunal has held that inspection/ performance charges shall not form part of sale price and the respondentassessee shall be entitled to stay in respect of packing materials. It is true that we have admitted the main appeal on the substantial questions of law, however, staying further implementation and operation of the impugned order and consequently permitting the assessing authority to pass the order of assessment treating the inspection/performance charges forming part of sale price, would tantamount to allowing the appeal at the admission stage - while rejecting the present application for stay on the decision of the Tribunal, liberty is being resolved for allowing the reassessment proceedings with respect to the subsequent assessment years hereinafter and in case the applicant succeeds and the impugned order is set aside and it is held that the inspection/performance charges shall form part of sale price and that the respondent is entitled to set off under rule 44 in respect of packing materials, all other subsequent assessment with respect to the aforesaid issues shall be subject to the further final outcome of the main appeal - Application disposed of.
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