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State of Gujarat Versus TJ. Agro Fertilizers Pvt Ltd

2015 (4) TMI 964 - GUJARAT HIGH COURT

Interest charged under Section 47(4)(a) of the Gujarat Sales Tax Act - Penalty u/s 45(6) - Held that:- For the reasons stated in the said order and even otherwise, considering the provisions of Section 47(4)(a), it cannot be said that the learned Tribunal has committed any error in deleting the interest levied for the period between the payment of tax on ad-hoc basis till the order of assessment - once the dealer has made payment before the actual order of assessment, may be on ad-hoc basis, mea .....

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ssessee. - No substantial question of law arises in this group of appeals - Decided against Revenue. - Tax Appeal No. 225 of 2015, Civil Application (OJ) No. 294 of 2015, Tax Appeal No. 226 of 2015, Civil Application (OJ) No. 295 of 2015, Civil Application (OJ) No. 296 of 2015,Tax Appeal No. 227 of 2015 - Dated:- 9-4-2015 - M. R. Shah And S. H. Vora,JJ. For the Petitioner : Mr Chintan Dave, AGP For the Respondent : Mr Uchit Sheth, Adv. ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. As common .....

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at for the period between payment of tax on ad-hoc basis till the order of assessment, the interest is not leviable, the appellant-State of Gujarat - Revenue has preferred the present tax appeals with the following proposed substantial questions of law:- "(1) Whether the Hon ble Tribunal is right in law in holding that interest under Section 47(4A) of the Act is not leviable till the date of assessment order? (2) Whether the Hon ble Tribunal is right in law in deleting penalty levied under .....

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interest levied between period of amount of tax paid on ad-hoc basis and order of assessment and the Division Bench of this Court has confirmed the said judgment and order. 4. For the reasons stated in the said order and even otherwise, considering the provisions of Section 47(4)(a), it cannot be said that the learned Tribunal has committed any error in deleting the interest levied for the period between the payment of tax on ad-hoc basis till the order of assessment. The provisions of Section .....

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