TMI Blog2015 (6) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... on refund arising from the appellate order - Decision in the case of State of Gujarat Vs. Doshi Printing Press [2015 (3) TMI 211 - GUJARAT HIGH COURT] followed - Decided against Revenue. 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] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r? (B) Whether 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 respondent-assesseedealer at length. We have perused and considered the impugned judgment and order passed by the learned Tribunal. [3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equent decision of the Division Bench of this Court in the case of Gujarat Flouro Chemicals Ltd. Vs. Commissioner of Income Tax and Ors dated 30/01/2015 in Special Civil Application No.12855/1994, the Division Bench of this Court has confirmed the order passed by the learned Tribunal in holding that the dealer is entitled to interest under Section 54(1)(aa) of the Gujarat Sales Tax Act on refund a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion no.(B) also deserves to be dismissed. [5.0] In view of the above and for the reasons stated hereinabove, no question of law, much less substantial question of law arises in the present Tax Appeal. Under the circumstances, the present Tax Appeal deserves to be dismissed and is accordingly dismissed. Civil Application No.291/2015 In view of disposal of the main Tax Appeal, no order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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