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2018 (9) TMI 1114 - HC - VAT and Sales TaxInput tax credit - Section 11(3)(a)(vii) of the Gujarat Value Added Tax Act, 2003 - purchase of cement, sand, steel, grit, concrete etc. that are used for manufacture of capital goods - Whether the Tribunal has erred in law and in facts in directing the assessing officer to follow judgment of tribunal, against which tax appeal is pending at the relevant time before High Court without verifying the factual details? Held that - As the issues involved in the present Appeal are concerned, the same are covered by the decision of this Court, which has been confirmed by the Hon ble Supreme Court - Appeal dismissed.
Issues:
1. Interpretation of the Gujarat Value Added Tax Act, 2003 regarding Input Tax Credit for specific purchases. 2. Applicability of a previous judgment by the High Court and subsequent confirmation by the Supreme Court on the current case. Analysis: 1. The appellant, State of Gujarat, challenged an order by the Gujarat Value Added Tax Tribunal regarding Input Tax Credit under the Gujarat Value Added Tax Act, 2003 for purchases like cement, sand, steel, grit, and concrete used in manufacturing capital goods. The appellant raised questions on the Tribunal's directive to follow a previous judgment without verifying factual details. However, during the hearing, the Assistant Government Pleader for the State conceded that the issues in the present appeal were already decided against the Department in a Division Bench decision of the High Court dated 10.04.2017 in a different case. This decision was subsequently upheld by the Supreme Court on 30.10.2017. Therefore, the issues raised in the current appeal were deemed settled by the previous judicial pronouncements. 2. Considering the conclusive nature of the previous judgments, the High Court held that the questions raised in the Tax Appeal were already decided against the Department based on the earlier rulings. As a result, the Court dismissed the Tax Appeal (No.999/2018) as the issues were already settled. Consequently, a Civil Application related to the appeal was also dismissed following the dismissal of the Tax Appeal. The Court's decision was based on the principle of judicial precedent and the binding nature of previous decisions by higher courts, leading to the dismissal of the appeal due to the issues being already adjudicated upon and concluded against the Department.
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