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2024 (5) TMI 265 - GUJARAT HIGH COURTExemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental authority”? - N/N. 12/2017-Central Tax (Rate) dated 28th June 2017 and the N/N. 12/2017-State Tax (Rate) dated 30th June 2017 - HELD THAT:- The contention of the petitioner that the Notified Area Authority, Vapi is discharging the function that like of the municipality, is not acceptable in view of the decision of the Hon’ble Apex Court in the case of NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY VERSUS CHIEF COMMISSIONER OF INCOME TAX & ORS. [2018 (7) TMI 137 - SUPREME COURT] where it was held that 'the appellant is not covered by the definition of local authority as contained in Explanation to Section 10(20)'. In view of the conspectus of law, the Hon’ble Supreme Court held that the Area Development Authority is not akin to the municipality constituted under Article 243Q(1) of the Constitution of India. The Hon’ble Apex Court, in the case of SAIJ GRAM PANCHAYAT VERSUS STATE OF GUJARAT AND OTHERS. [1999 (1) TMI 531 - SUPREME COURT], held that the Gujarat Industrial Development Act operates in a totally different sphere from Parts IX and IXA of the Constitution and the Gujarat Panchayats Act, 1961. Considering the conspectus of law laid down by the Hon’ble Apex Court in the case of New Okhla Industrial Development Authority, the Notified Area Authority, Vapi cannot be considered as “local authority” or “Governmental Authority”. Therefore, the Notified Area Authority, Vapi is neither a “local authority” nor a “Governmental Authority” carrying out any activity in relation to any function entrusted to Panchayat under Article 243G of the Constitution or in relation to any function entrusted to Municipality under Article 243W of the Constitution. Petition dismissed.
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