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2017 (2) TMI 659 - HC - VAT and Sales TaxRelevant date for deferred payment of tax - Whether on the facts and circumstances of the case, the Gujarat Value Added Tax Tribunal was justified in holding that the date for payment of deferred payment of tax is 01st April of each year? - Held that: - while passing the impugned judgment and order, the learned tribunal has missed considering the Certificate in Form B issued by the Sales Tax Officer. Neither the learned tribunal has considered the aforesaid document /Certificate in Form B nor the Incentive Scheme applicable at the relevant time - the matter is required to be remanded to the learned tribunal to consider the Appeal afresh in accordance with law - appeal allowed by way of remand.
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