Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 1333 - HC - VAT and Sales TaxRectification of mistake - Tribunal held that the petitioner is not a dealer under the Gujarat Sales Tax Act - Wrong mention of Gujarat Sales Tax Act instead of Gujarat Value Added Tax - Tribunal rejected rectification application - Held that:- there is an obvious mistake committed by the tribunal in considering the case of the appellant under the Gujarat Sales Tax Act - tribunal ought to have rectified the mistake and as such ought to have reviewed and recalled the order passed in Appeal No. 11/2006 and ought to have restored Appeal No. 11/2006 on file and ought to have decided the same afresh in accordance with law and on its own merits - matter is remanded to the tribunal to decide Appeal No. 11/2006 afresh in accordance with law - Decided in favour of assessee.
|