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2016 (9) TMI 718 - HC - VAT and Sales TaxTax liability - section 60 of the Gujarat Sales Tax Act, 1969 - sale of electricity and steam generated from its captive plant to its sister concern - Condition 6 of Notification dated 1st April, 1992 and Entry 69 - Final Eligibility Certificate - Permanent Premier Registration - Held that: - Every citizen has a right to seek protection of the courts in respect of his grievances. The respondents, therefore, as a condition precedent for processing the Final Eligibility Certificate, could not have called upon the petitioner to first withdraw the petition filed before this court. The petitioner gives up its challenge to the extent it had contended that it was open for it to transfer the power and steam to its associate company and the said transaction would be exigible to levy of sales tax. The condition which has been stipulated by the High Level Committee that the company should withdraw the case against the Government from the High Court, no longer survives. The respondents required to proceed further and consider the grant of Final Eligibility Certificate and Permanent Premier Registration - petition disposed off - decided in favor of petitioner.
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