9911796707
TMI Blog2009 (2) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... it Kr. Chawla, Sanjay R. Hegde, Vikrant Yadav, Dr. Meera Agarwal, Ramesh Chandra Mishra, M.Y. Deshmukh, Amol Suryawanshi, R.P. Goyal, Jay Savla and O.P. Gaggar, Advocates, with them) for the respondents. Soli J. Sorabjee, Senior Advocate (Preetesh Kapur, Ms. Hemantika Wahi, Ms. Enatoli Sema and Ms. Mamta Tushir, Advocates, with him) for the appellants. -------------------------------------------------- ORDER Leave granted. These civil appeals are filed by the State of Gujarat against the judgment and order of the Gujarat High Court, dated April 23, 25 and 30, 2007 Reported as AMI Pigments pvt. Ltd. v. State of Gujarat [2009] 22 VST 569 (Guj). and June 28, 2007 in Special Civil Application Nos. 9169, 9170 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urashtra Calcine Bauxite and Allied Industries v. State of Gujarat [1993] 91 STC 435 (Guj). There is a dichotomy in the controversy canvassed by the parties before us. On the one hand, the State of Gujarat's argument is basically confined to the question that the Commissioner had no authority to issue the 2001 circular and, consequently, by the impugned 2005 circular the earlier circular came to be superseded. As against that, what was argued on behalf of the assessees was that the Gujarat Sales Tax Act, 1969 was not similar to the Andhra Pradesh General Sales Tax Act, 1957. According to the assessees, the scheme of the two Acts was quite different and distinct. According to the assessees, the principle laid down in the judgment of this cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which arises for consideration is whether the abovementioned fuels would come within the meaning of the expression "raw materials" "processing materials" or "consumable stores". For that purpose, it is the case of the assessees that the tests laid down in Ballarpur Industries [1990] 77 STC 282 (SC) and in J.K. Cotton AIR 1965 SC 1310 See [1965] 16 STC 563 (SC). should be applied to the Gujarat law which is different and distinct from the A.P. law whereas, according to the Department, after the judgment of this court in Coastal Chemicals [1999] 8 SCC 465 See [2000] 117 STC 12 (SC)., the tests laid down therein would prevail over the tests laid down in Ballarpur Industries [1990] 77 STC 282 (SC) and J.K. Cotton AIR 1965 SC 1310 See [1965] 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law and the A.P. law stand on different footing. This controversy needs to be answered by the High Court, on remand, in accordance with law. Clarification We may make it clear that the High Court will decide the above questions on the merits without reference to the circulars dated February 19, 2001 or the circular dated September 2, 2005 and uninfluenced by the observations in the impugned judgment. The question whether the 2001 circular gives rise to accrued rights in favour of the assessees or whether the Revenue is estopped from impugning the legality of the 2001 circular will not be the subject-matter of the remand or any proceedings thereafter. Directions regarding pending and disposed of proceedings It is pointed out to us that b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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