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2015 (4) TMI 820 - GUJARAT HIGH COURT

2015 (4) TMI 820 - GUJARAT HIGH COURT - TMI - Levy of tax with retrospective effect - Held that:- petitioner that the petitioner company started its factory at Anjar in the year 2004 and even obtained the sales tax registration in the year 2004 and therefore, they are not liable to pay the tax for the period prior to 2004. However, for the aforesaid, the petitioner is required to place relevant material before the appropriate Authority and the appropriate Authority is required to be satisfied wi .....

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. SHAH AND MR. S.H.VORA, JJ. FOR THE PETITIONER : MR RAMKRISHNA B DAVE, ADVOCATE FOR THE RESPONDENT : MS VACHA DESAI, ASSTT. GOVERNMENT PLEADER JUDGMENT : (PER : HONOURABLE MR.JUSTICE M.R. SHAH) [1.0] By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, direction and order quashing and setting aside the action of respondent No.3 of recovery of tax and more particularly with retrospective effect from 01.04.1995 being illegal, u .....

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GODREJ FORKLIFT 03 TON (CONT.MODEL) CH 7066 Fork Lift Fork Lift No.3 (CH7066) Forklift 2 GODREJ FORKLIFT, 1.5 TON CH NO.081 Fork Lift 01 NO CH 081 Forklift 3 VOLTAS FORKLIFT 4.5 TON (WCL01) WCL 01 Fork Lift 02 NO (voltas 2) Forklift 4 GODREJ FORKLIFT 03 TON CH NO 1420 Fork Lift CH 1420 (FORKLIFT NO 4) Forklift 5 GODREJ FORKLIFT 05 TON CH 4759 Fork Lift CH 4759 (F No 5) Forklift 6 HR 63 S964 HR 63 5964 Lorain Crain Loren Crane 7 12 TON CATEER PILLAR NO.5 CH NO.88D 2052A Imported Hyster IMPHIESTER .....

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r vehicles by the Division Bench of this Court in the judgment and order dated 15.07.2011 passed in Special Civil Application No.11848/2005 and other connection petitions (Para 47). [3.0] Now, so far as the other vehicles stated to be crawler cranes are concerned, the Division Bench in the aforesaid decision has put the same in category C . Therefore, after permitting the petitioner to place such material as have been necessary on record and after inspection by the appropriate authority, final d .....

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in the year 2004 and even obtained the sales tax registration in the year 2004 and therefore, they are not liable to pay the tax for the period prior to 2004. However, for the aforesaid, the petitioner is required to place relevant material before the appropriate Authority and the appropriate Authority is required to be satisfied with respect to the date on which the petitioner actually brought the aforesaid vehicles into the State of Gujarat and thereafter, after holding necessary inquiry, from .....

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aterial to show the actual date on which the petitioner brought the aforesaid vehicles within the State of Gujarat. Therefore, if the petitioner produces such relevant material before the appropriate authority within a period of four weeks from today, the same be considered by the appropriate Authority in accordance with law and on merits and after holding necessary inquiry and the liability to pay the tax upon the aforesaid vehicles would be from the date on which the petitioner brought the veh .....

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