2015 (3) TMI 1251

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..... GMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH)  (1.0) The present reference, at the instance of the applicant dealer under section 69 of the Gujarat Sales Tax Act, 1969, has been preferred by the learned Gujarat Sales Tax Tribunal to consider the following substantial questions of law; "(1) Whether the Tribunal was justified in law holding that interest under section 54(1)(aa) of the Act .....

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..... rlier decision in the case of M/s Gayatri Tiles Vs. State of Gujarat reported in 2000 GSTB 204. However, it is to be noted and it is not in dispute that thereafter and subsequently, in the case of M/s Saurashtra Chemicals Limited Vs. State of Gujarat in Second Appeal No.603/2007 decided on 01/08/2014 the learned Tribunal took a contrary view and held that even in such a situation, the assessee/dea .....

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