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2015 (5) TMI 294 - HC - VAT and Sales TaxDemand of interest under Section 47(4A) - Levy of purchase tax - Held that:- Tribunal has relied upon its earlier judgment in the case of M/s. T.J. Agro Fertilizers Pvt. Ltd. and the decision of the learned Tribunal in the case of M/s. T.J. Agro Fertilizers Pvt. Ltd. has been confirmed by the Division Bench of this Court vide judgment and order [2015 (4) TMI 964 - GUJARAT HIGH COURT]. Under the circumstances, following the decision of the Division Bench of this Court - Decided against Revenue. Assessing Officer levied the purchase tax of ₹ 7,84,672/-. However, the same has been deleted by the learned Tribunal by the impugned judgment and order by observing that the dealer was holding exemption, being the manufacture of paints, and, therefore, was not required to pay any tax on sale of the goods while holding exemption certificate. Considering the definition of taxable goods under Section 2(33) of the Act, the learned Tribunal has rightly held that the dealer was not liable to pay purchase tax while holding the exemption certificate. Under the circumstances, no error has been committed by the learned Tribunal in deleting the levy of purchase tax of ₹ 7,84,672/- as during the relevant period, the dealer was holding the exemption certificate. - no question of law, much less substantial question of law, arises in the present Tax Appeal - Decided against Revenue.
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