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2015 (5) TMI 294 - GUJARAT HIGH COURT

2015 (5) TMI 294 - GUJARAT HIGH COURT - TMI - 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 Fertilizers Pvt. Ltd. has been confirmed by the Division Bench of this Court vide judgment and order [2015 (4) TMI 964 - GUJARAT HIGH COURT]. Under the circumstances, following the decision of the Division Be .....

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al has rightly held that the dealer was not liable 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 holding the exemption certificate. - no question of law, much less substantial question of law, arises in the present Tax Appeal - Decided against Revenue. - Tax Appeal No. 259 of 2015, Civil Application (O .....

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lowing its earlier decision in the case of M/s. 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 questions of law; (A) Whether the learned 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? (B) Whether the learned Tribu .....

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