TMI Blog2015 (9) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... ded Act – Therefore appeals allowed – Decided in favour of Assesse. - SALES TAX REFERENCE NO. 5 of 2003 With TAX APPEAL NO. 1168 of 2014 TO TAX APPEAL NO. 1170 of 2014 - - - Dated:- 9-7-2015 - MR. A.J.DESAI AND A.G.URAIZEE, JJ. FOR THE APPELLANT : M/S WADIAGHANDY CO, ADVOCATE FOR THE RESPONDENT : MS VACHA DESAI, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE A.J.DESAI) The Gujarat Sales Tax Tribunal by its order dated 7/4/2000 in Reference Application No. 44/1994 has referred the matter to this Court under section 69 of the Gujarat Sales Tax Act, 1969 for the decision of the following question: Whether on the facts and in the circumstance of the case, an in view of the decision of Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sesses. We have not discussed the factual aspect in each of the case since, in our opinion, the case is squarely covered by the ratio laid down by the Honourable the Supreme Court in case of J.K.Synthetics Limited and Birla Cement Works and another Vs. Commercial Taxes Officer and State of Rajasthan and Anr reported in (1994) 94 STC 422 as well as in case of Brook Bond India Ltd Vs. State of Gujarat reported in (1999) 113 STC 185 (Guj). In the case on hand wherein reference has been made the assessment year was from 1/7/1985 to 30/6/1986. However, the deficit as well as the tax was paid by the assesses on 6/5/1987 and the order has been passed on 30/6/1989, wherein in each of the appeals, the return assessment year is 199394, 199495, 199596 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn in or based on the return . The word payable is a descriptive word, which ordinarily means that which must be paid or is due, or may be paid but its correct meaning can only be determined if the context in which it is used is kept in view. The word has been frequently understood to mean that which may, can or should be paid and is held equivalent to due . Therefore, the conjoint reading of sections 7(1), (2) and (2A) and 11B of the Act leaves no room for doubt that the expression tax payable in section 11 B can only mean the full amount of tax which becomes due under sub-sections (2) and (2A) of the Act when assessed on the basis of the information regarding turnover and taxable turnover furnished or shown in the return. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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