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TMI Blog2015 (5) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court vide judgment and order [2015 (4) TMI 964 - GUJARAT HIGH COURT]. Under the circumstances, following the decision of the Division Bench of this Court - Decided against Revenue. Assessing Officer levied the purchase tax of ₹ 7,84,672/-. However, the same has been deleted by the learned Tribunal by the impugned judgment and order by observing that the dealer was holding exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-4-2015 - M. R. Shah And S. H. Vora,JJ. For the Petitioner : Ms Vacha Desai, AGP For the Respondent : None ORDER (Per : Honourable Mr. Justice M. R. Shah) 1.0 Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as the Tribunal ) dated 31/07/2014 in Second Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be noted that so far as the impugned judgment and order passed by the learned Tribunal holding that the interest under Section 47(4A) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the Act ) is not leviable till the date of the assessment order and in reducing the penalty under Section 45(6) of the Act to 10% is concerned, the learned Tribunal has relied upon its earli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment and order by observing that the dealer was holding exemption, being the manufacture of paints, and, therefore, was not required to pay any tax on sale of the goods while holding exemption certificate. Considering the definition of taxable goods under Section 2(33) of the Act, the learned Tribunal has rightly held that the dealer was not liable to pay purchase tax while holding the exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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