2012 (12) TMI 952

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..... I J.-The assessee has challenged the judgment of the Gujarat Value Added Tax Tribunal (for short, "the Tribunal") dated December 16, 2008. By such judgment, the appeal of the present appellant was dismissed, thereby confirming an assessment order dated October 23, 2003 passed by the Sales Tax Officer and confirmed by the Assistant Sales Tax Commissioner, Surat, by his order dated Decembe .....

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..... d that the assessee had not maintained any record or books of account, though had claimed to be involved in small business operation, the seized record ran into about 2,000 pages. The Tribunal, in absence of any evidence refused to believe that the turnover of the assessee was below the threshold limit. 4. With respect to parity in the case of Quality Ice-cream, the authorities below clearly came .....

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..... ion 2(16) of the Gujarat Sales Tax Act, which defined the term "manufacture". 6. In our opinion, the Tribunal committed no error. We have also for our satisfaction referred to rule 3 of the Gujarat Sales Tax Rules, which enlists the processes which would not be included in the term "manufacture". None of those enlisted therein would cover the case of the appellant. 7. In the .....

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