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2016 (12) TMI 1254 - GUJARAT HIGH COURTWhether on the facts and circumstances of the case, the Gujarat Value Added Tax Tribunal was justified in law in holding that under Section 62 of the Act, where there are two determination orders; the first will not hold the field till the second order? Held that: - the subsequent determination order shall not be applicable and/or affect the transaction/sale which had taken place prior to the second determination order, as, at the time when the transaction/sale had taken place, the first determination order was in force and in existence which was binding to all - appeal allowed - decided in favor of appellant-assessee.
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