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TMI Blog2013 (9) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... Paresh Dave. ORDER:- The order of the court was made by M.R. SHAH J.-The present application has been preferred by the applicant-State of Gujarat, through the Commissioner of Commercial Tax, to stay, during pendency and final disposal of the main Tax Appeal, further implementation and operation and/or execution of the order dated February 29, 2012 passed by the Gujarat Value Added Tax Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucted from the total sale price. By the impugned judgment and order the Tribunal has also held that with respect to packing material the respondent-assessee shall be entitled to set-off under rule 44. Shri Jaimin Gandhi, learned Additional Government Pleader, has vehemently submitted that if the order is allowed to stand and the impugned judgment and order passed by the Tribunal is not stayed, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned judgment and order passed by the Tribunal, without deciding the issue finally and at admission stage. Heard the learned advocates appearing on behalf of the respective parties on interim relief. At the outset, it is required to be noted that if the interim relief as prayed for is granted and further implementation and operation of the impugned judgment and order passed by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges forming part of sale price, would tantamount to allowing the appeal at the admission stage. The aforesaid is not permissible. At the same time, the court needs to strike a balance and needs to take the apprehension on the part of the learned Additional Government Pleader that in the event of appeal being succeeded with no scope of reassessment at the stage of period of limitation with respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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