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2015 (6) TMI 664 - HC - VAT and Sales TaxLevy of turnover tax - Section 10A - turnover tax was leviable only on turnover of sales and purchase above ₹ 50 lakhas. - total turnover including branch transfer outside Gujarat was ₹ 2,38,70,378. The assessing authority has allowed branch transfer of ₹ 2,06,45,800 and ₹ 20,80,022 as interstate sales - Held that:- Tribunal has not committed any error in passing the impugned judgment and order. The learned Tribunal has dealt with all the issues with respect to turnover the tax levied under Section 10A; interest charged under Section 47(4A)(a); interest charged under Section 47(4B) and penalty levied under Section 45(6) of the Act in extenso. Levy of interest - Held that:- The learned Tribunal has specifically observed and held against the assessee and in favour of the Government that the ad-hoc payment cannot be said to be payment made under Sub-Sections (1), (2) or (3) of Section 47 of the Act. However, it is further observed that the interest so levied, would be limited from the date of expiry of time prescribed to the date when the ad-hoc payment was made, subject to however that the difference of tax paid and tax assessed exceeds 10% of the tax paid. - there is no substance in the main tax appeal and the impugned judgment and order passed by the learned Tribunal is not required to be interfered with by this Court, to issue Rule in the present application for condonation of delay, call upon the respondent, to condone the delay and thereafter, to dismiss the appeal would, as such, be exercise in futility or the same be unnecessary burden upon the respondent. - Decided against Revenue.
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