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STATE OF GUJARAT Versus STAR INDUSTRIES

2015 (6) TMI 228 - Gujarat HIGH COURT

Interest on refund claim - Whether the learned Tribunal has erred in holding that the dealer is entitled to interest under Section 54(1)(aa) of the Gujarat Sales Tax Act on refund arising from the appellate order - held that:- Dealer is entitled to i .....

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Whether the learned Tribunal has erred in deleting levy of penalty under Section 45(2)(c) - Held that:- Following decision of Banu Hasim Vs. State of Gujarat reported in [2012 (7) TMI 873 - GUJARAT HIGH COURT] case decided against Revenue. - .....

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JUSTICE M.R. SHAH) [1.0] Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal dated 02/09/2014 in Second Appeal No.347/2013, the appellant-State of Gujarat-revenue has preferre .....

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the Hon ble Tribunal has erred in deleting levy of penalty under Section 45(2)(c) of the Act? [2.0] We have heard Shri Chintan Dave, learned AGP appearing on behalf of the appellant and Shri Mehta, learned advocate appearing on behalf of the respond .....

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itled to interest under Section 54(1)(aa) of the Gujarat Sales Tax Act on refund arising from the appellate order is concerned, the said issue is now concluded and decided against the revenue in view of the decision of the Division Bench of this Cour .....

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Ltd. Vs. Commissioner of Income Tax reported in (2006) 280 ITR 643 (SC); Commissioner of Income Tax Vs. Gujarat Fluoro Chemicals reported in (2014) 1 SCC 126 as well as the subsequent decision of the Division Bench of this Court in the case of Gujara .....

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to interest under Section 54(1)(aa) of the Gujarat Sales Tax Act on refund arising from the appellate order and consequently the Division Bench has dismissed the Appeals preferred by the State raising the same question of law. Following the decision .....

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