2017 (2) TMI 659

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..... 1. 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 learned tribunal") dated 25/08/2008 in Second Appeal No.657/2003, appellant has preferred the present Appeal to consider the following substantial question of law; "Whether on the facts and circumstances of the case, the G .....

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..... ly, Clause 6 of the same titled "duration of benefits". 4. It is the case on behalf of the appellant that after the Resolution dated 27/01/1993 there was further Resolution /Incentive Scheme dated 04/04/1996 in which the earlier Resolution dated 27/01/1993 came to be considered and a fresh Resolution /Incentive Scheme was declared under which there is no requirement, which was there in the earlie .....

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..... er as well as the relevant Incentive Scheme and the Clause mentioned in the relevant Incentive Scheme. 5. In view of the above and without expressing anything in favour of either parties, on the aforesaid ground the impugned judgment and order passed by the learned tribunal is quashed and set aside and the matter is remanded to the learned tribunal to decide the Appeal afresh in accordance with l .....

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