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2015 (4) TMI 820 - HC - VAT and Sales TaxLevy of tax with retrospective effect - Held that:- petitioner that the petitioner company started its factory at Anjar in the year 2004 and even obtained the sales tax registration in the year 2004 and therefore, they are not liable to pay the tax for the period prior to 2004. However, for the aforesaid, the petitioner is required to place relevant material before the appropriate Authority and the appropriate Authority is required to be satisfied with respect to the date on which the petitioner actually brought the aforesaid vehicles into the State of Gujarat and thereafter, after holding necessary inquiry, from the date on which the petitioner brought the vehicles into the State of Gujarat, the liability to pay the tax from that day is required to be determined and the petitioner is liable to pay the tax from that date - Decided conditionally in favour of assessee.
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