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TMI Blog2017 (4) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Ambica Agro Product [2016 (10) TMI 857 - GUJARAT HIGH COURT] by which in the similar set of facts and circumstances the Division Bench has held that the respondent is entitled to the claim under Form “H” and has held that the process carried out by the exporter cannot be said to be manufacture - the process carried out by the exporter cannot be said to be manufacture, and therefore, the claim of the respondent of sale against Form “H” is allowable - appeal dismissed - decided against appellant. - TAX APPEAL NO. 273 of 2014 With CIVIL APPLICATION (OJ) NO. 165 of 2017 In TAX APPEAL NO. 273 of 2014 - - - Dated:- 24-3-2017 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : MR HARDIK VORA, AGP FOR THE OPPONENT : RULE UN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which amounted to manufacture and resultantly the tax demand at the rate of 10% on the said sales. The appellate authority held that the respondent is liable to pay ₹ 58,80,709/-. In Second Appeal before the learned tribunal, by the impugned judgment and order the learned tribunal has allowed the said Appeal preferred by the respondent and has quashed and set aside the order passed by the assessing authority as well as the first appellate authority relying upon its earlier judgment and order in the case of H K Industries Vs. State of Gujarat passed in Second Appeal Nos.203 204/2004 . Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned tribunal, revenue has preferred the present Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbica Agro Product (Supra) is not disputed by Shri Hardik Vora, learned AGP appearing on behalf of the State. He is also not in a position to point any contrary decision to the Division Bench of this Court in the case of Ambica Agro Product(Supra) . Considering the aforesaid facts and circumstances of the case and more particularly the decision of the Division Bench of this Court in the case of Ambica Agro Product (Supra) and in the facts and circumstances of the case the process carried out by the exporter cannot be said to be manufacture, and therefore, the claim of the respondent of sale against Form H is allowable, the learned tribunal has not committed any error in allowing the Appeal and quashing and set aside the orders pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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