2019 (7) TMI 588

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....s likely to come up for hearing before the Supreme Court on 01/07/2019. Ms.Mehta further submitted that the State would be pressing hard before the Supreme Court for stay of the operation, implementation and execution of the order dated 29/06/2018 passed by this Court in Tax Appeal Nos.748/2018 to 751/2018, respectively. 2.00. We take serious note of the fact that although the tribunal had issued directions with regard to the refund of the amount along with interest at the applicable rate way back in 2015, yet, the Tax Appeals against the said order of the Tribunal came to be preferred by the State after a period of three years before this Court and ultimately by order dated 29/06/2018, this Court dismissed all the four Tax Appeals ob....

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....ellate authority levying/ charging tax at the rate of 15% against the claim of the Dealer at 5%. In the meantime and during the pendency of the proceedings before the Tribunal, in another proceeding, including in the case of the very Dealer, the Hon'ble Supreme Court held that the Dealer shall be entitled to interest under Section 54(1)(aa) of the Gujarat Sales Tax Act, 1969, on refund arising from the appellate order. Consequently, by impugned order, the learned Tribunal has allowed the appeals by holding that the Dealer shall be liable to pay tax at the rate of 5%. Therefore, as such, the impugned orders passed by the learned Tribunal wherein the appeals against the assessment order/ first appellate order are allowed. Therefore, on facts ....