TMI Blog2013 (12) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is an obvious mistake committed by the tribunal in considering the case of the appellant under the Gujarat Sales Tax Act - tribunal ought to have rectified the mistake and as such ought to have reviewed and recalled the order passed in Appeal No. 11/2006 and ought to have restored Appeal No. 11/2006 on file and ought to have decided the same afresh in accordance with law and on its own merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India the petitioner has prayed for an appropriate writ, order or direction quashing and setting aside the impugned order passed by the Gujarat Value Added Tax Tribunal, Ahmedabad dated 06/03/2013 by which the rectification application submitted by the petitioner to rectify the order passed by the tribunal dated 10/08/2009 has been rejected. Being aggrieved and dissatisfied with the order pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 the tribunal allowed Appeal No. 11/2006 and held that the petitioner is running the medical store and, therefore, it cannot be said to be a dealer under Section 2(10) of the Gujarat Sales Tax Act. Thereafter, the petitioner submitted rectification application before the tribunal submitting that the word Gujarat Sales Tax Act is wrongly mentioned and that it should be Gujarat Value Added Tax an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the Gujarat Value Added Tax, 2003. From the order passed in Appeal No. 11/2006, it appears that the tribunal has not considered the dispute whether the petitioner, who is running the medical store, can be said to be dealer within the meaning of Gujarat Value Added Tax, 2003 or not? 6. Considering the aforesaid facts and circumstances, the tribunal ought to have rectified the mistake an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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