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2018 (9) TMI 448 - HC - VAT and Sales TaxRate of tax - sale of LPG - Whether under the facts and circumstances the learned Tribunal has not erred in deciding that the LPG sold by the respondent is taxable at the rate of 4% instead of 12.5%? - Held that:- In absence of any primafacie basis for the Assessing Authority to doubt such certification, it would not be possible to shift the burden on the assessee to establish that such certificates bore correct facts. Needless to state that if the Assessing Authority had any material at its command, primafacie, suggesting that the facts stated in the certificates were not quite correct, the issue would require entirely different treatment. No question of law therefore arises in this respect. Input Tax Credit - Whether under the facts and circumstances the learned Tribunal has not erred in allowing the claim of ITC on the purchase of gas used in transportation of the gas? - Held that:- The period of limitation prescribed under the Gujarat Value Added Tax Act for seeking rectification of an order of Tribunal is two years. Such period is of course lapsed. There is no specific provision for condonation of delay or extension of such period in the Act. However, since the Government was in appeal before the High Court, and thus bonafide spent time in pursuing remedy before this Court, with the aid of section 14 of the Limitation Act, 1963, we permit the Government to file such a rectification application before the Tribunal. If so done, latest by 31.10.2018, the same shall be examined on merits. Deduction of discount - Whether under the facts and circumstances the learned Tribunal has not erred in considering the claim of respondent for deduction of discount granted to OMC on turnover sales? - Held that:- The question is covered by the judgment of this Court in case of ONGC Ltd v. State of Gujarat [2014 (12) TMI 1073 - GUJARAT HIGH COURT] and was decided in favor of the assessee. Tax appeal disposed off.
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