2012 (12) TMI 952

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..... Value Added Tax Tribunal (for short, the Tribunal ) dated December 16, 2008. By such judgment, the appeal of the present appellant was dismissed, thereby confirming an assessment order dated October 23, 2003 passed by the Sales Tax Officer and confirmed by the Assistant Sales Tax Commissioner, Surat, by his order dated December 31, 2003. 2. The assessee before the authority as well as before .....

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..... unt, though had claimed to be involved in small business operation, the seized record ran into about 2,000 pages. The Tribunal, in absence of any evidence refused to believe that the turnover of the assessee was below the threshold limit. 4. With respect to parity in the case of Quality Ice-cream, the authorities below clearly came to the conclusion that the process in the present case was comp .....

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..... manufacture . 6. In our opinion, the Tribunal committed no error. We have also for our satisfaction referred to rule 3 of the Gujarat Sales Tax Rules, which enlists the processes which would not be included in the term manufacture . None of those enlisted therein would cover the case of the appellant. 7. In the result, the tax appeal is dismissed. - - TaxTMI - TMITax - CST, VAT & Sal .....

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