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State of Gujarat Versus Esdee Paints Ltd.

2015 (5) TMI 294 - GUJARAT HIGH COURT

Demand of interest under Section 47(4A) - Levy of purchase tax - Held that:- Tribunal has relied upon its earlier judgment in the case of M/s. T.J. Agro Fertilizers Pvt. Ltd. and the decision of the learned Tribunal in the case of M/s. T.J. Agro Fert .....

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Assessing Officer levied the purchase tax of ₹ 7,84,672/-. However, the same has been deleted by the learned Tribunal by the impugned judgment and order by observing that the dealer was holding exemption, being the manufacture of pain .....

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able to pay purchase tax while holding the exemption certificate. Under the circumstances, no error has been committed by the learned Tribunal in deleting the levy of purchase tax of ₹ 7,84,672/- as during the relevant period, the dealer was ho .....

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- Dated:- 17-4-2015 - M. R. Shah And S. H. Vora,JJ. For the Petitioner : Ms Vacha Desai, AGP For the Respondent : None ORDER (Per : Honourable Mr. Justice M. R. Shah) 1.0 Feeling aggrieved and dissatisfied with the impugned judgment and order passed .....

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. T.J. Agro Fertilizers Pvt. Ltd. Vs. State of Gujarat in Second Appeal Nos.529 & 530/2000 with Second Appeal NO.1052/2002 has partly allowed the said appeal, the State has preferred the present Tax Appeal with the following proposed substantial .....

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under Section 45(6) of the Act to 10%? (C) Whether the learned Tribunal is right in law in deleting levy of purchase tax levied under Section 15B of the Act? 2.0 At the outset, it is required to be noted that so far as the impugned judgment and orde .....

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y under Section 45(6) of the Act to 10% is concerned, the learned Tribunal has relied upon its earlier judgment in the case of M/s. T.J. Agro Fertilizers Pvt. Ltd. (Supra) and the decision of the learned Tribunal in the case of M/s. T.J. Agro Fertili .....

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(B) in the negative and against the revenue. 2.1 Now so far as the proposed question no.(C) i.e. whether the learned Tribunal is right in law in deleting levy of purchase tax levied under Section 15B of the Act is concerned, it is required to be not .....

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