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TMI Blog2019 (3) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... e restrained from taking any coercive action against the petitioner pursuant to the assessment order dated 31.12.2018 read with order dated 23.02.2019. - R/SPECIAL CIVIL APPLICATION NO. 6109 of 2019 - - - Dated:- 28-3-2019 - MS HARSHA DEVANI AND MR BHARGAV D. KARIA, JJ. For The Petitioner (s) : MR SN SOPARKAR, SENIOR ADVOCATE WITH MR UCHIT N SHETH (7336) For The Respondent (s) : ADVAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry No.45 of ScheduleII of the Gujarat Value Added Tax Act, 2003, wherein, it has been stated that The Headings, Subheadings, or as the case may be, Tariff Items specifications of the IT product / goods mentioned in the table are as they are specified in the Central Excise Tariff Act, 1985 . It was pointed out that in subheading No.8471 30, the description of the IT product has been given as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the classification made by the CBEC for machines commercially referred to as Tablet Computers would be binding upon the Assessing Officer even under the Gujarat Value Added Tax Act, 2003, since the Government of Gujarat has adopted the classification as specified in the Central Excise Tariff Act, 1985. 2. The attention of the Court was invited to the written submissions submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct Ltd. v. State of Gujarat rendered on 12.10.2018 in Special Civil Application No.12172 of 2018. 5. Having regard to the submissions advanced by the learned counsel for the petitioner, issue Notice, returnable on 11.04.2019. By way of adinterim relief, the respondents are restrained from taking any coercive action against the petitioner pursuant to the assessment order dated 31.12.2018 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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