9911796707
TMI Blog2018 (6) TMI 1633X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Tribunal, in another proceeding, including in the case of the very Dealer, the Hon ble Supreme Court held that the Dealer shall be entitled to interest under Section 54(1)(aa) of the Gujarat Sales Tax Act, 1969, on refund arising from the appellate order. Consequently, by impugned order, the learned Tribunal has allowed the appeals by holding that the Dealer shall be liable to pay tax at the rate of 5%. Therefore, as such, the impugned orders passed by the learned Tribunal wherein the appeals against the assessment order/ first appellate order are allowed. The Dealer shall be entitled to the refund of differential amount and as the said amount was retained/ recovered by the State, the Dealer shall be entitled to interest on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding permission for composition trading orders under construction. Therefore, according to the Dealer, the applicable tax rate as per the Notification dated 18.10.1993 would be 5%. It was the case on behalf of the Dealer that the activity undertaken by it falls under Entry No.5 of the said Notification dated 18.10.1993 issued under Section 55A of the erstwhile Gujarat Sales Tax Act, 1969, which specifies rate of composition tax at the rate of 5% for the works contracts executed as that of fabrication and installation of plant and machinery. 2.2 It appears that the Assessing Officer during the year under consideration was of the view that the activities undertaken by the Dealer would fall under Entry No.2 i.e. installation of air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Appeal/Appeals with the following proposed question of law:- Whether in the facts and circumstances of the case, the Hon ble Tribunal was right in law in holding that the respondent is entitled for claim of interest on refund as provided under Section 54(1) (aa) of the Gujarat Sales Tax Act, 1969? 3. We have heard Shri Pranav Trivedi, learned Assistant Government Pleader appearing on behalf of the State of Gujarat Revenue. 4. Shri Pranav Trivedi, learned Assistant Government Pleader appearing on behalf of the appellant has submitted that as such, the Revenue is aggrieved by the impugned decision of the learned Tribunal holding that the respondent is entitled for claim of interest on refund which may be allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund arising from the appellate order. Consequently, by impugned order, the learned Tribunal has allowed the appeals by holding that the Dealer shall be liable to pay tax at the rate of 5%. Therefore, as such, the impugned orders passed by the learned Tribunal wherein the appeals against the assessment order/ first appellate order are allowed. Therefore, on facts also, the decision in the aforesaid case shall be applicable. At this stage,it is required to be noted that as such, the State now cannot dispute that the Dealer was liable to pay tax at the rate of 5% only against which he paid 15% as per the assessment order. Therefore, the Dealer shall be entitled to the refund of differential amount and as the said amount was retained/ recove ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
