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2017 (2) TMI 659 - GUJARAT HIGH COURT

2017 (2) TMI 659 - GUJARAT HIGH COURT - TMI - Relevant date for deferred payment of tax - Whether on the facts and circumstances of the case, the Gujarat Value Added Tax Tribunal was justified in holding that the date for payment of deferred payment of tax is 01st April of each year? - Held that: - while passing the impugned judgment and order, the learned tribunal has missed considering the Certificate in Form B issued by the Sales Tax Officer. Neither the learned tribunal has considered the af .....

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d dissatisfied with the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as the learned tribunal ) dated 25/08/2008 in Second Appeal No.657/2003, appellant has preferred the present Appeal to consider the following substantial question of law; Whether on the facts and circumstances of the case, the Gujarat Value Added Tax Tribunal was justified in holding that the date for payment of deferred payment of tax is 01st April of ea .....

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ing from 30/05/1997. 3. On the other hand, Ms. Maithili Mehta, learned AGP has heavily relied upon the Resolution /Sales Tax Incentive Scheme dated 27/01/1993, more particularly, Clause 6 of the same titled duration of benefits . 4. It is the case on behalf of the appellant that after the Resolution dated 27/01/1993 there was further Resolution /Incentive Scheme dated 04/04/1996 in which the earlier Resolution dated 27/01/1993 came to be considered and a fresh Resolution /Incentive Scheme was de .....

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