2021 (1) TMI 555

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..... lowed.
HONOURABLE MR. JUSTICE J.B.PARDIWALA And HONOURABLE MR. JUSTICE ILESH J. VORA MS DHARMISHTA RAVAL FOR THE PETITIONER ORDER ( PER : HONOURABLE MR. JUSTICE J. B. PARDIWALA ) 1. We have heard Mr. S.N. Soparkar, the learned senior counsel assisted by Ms. Dharmishta Raval, the learned counsel appearing for the writ­applicant. 2. This appears to be a second round of litigation. The writ­applicant came before this High Court by filing the Special Civil Application No.9183 of 2020 challenging the show­cause notice dated 14th October 2019 and the order dated 3rd June 2020 passed by the Commercial Tax Officer, Vadodara. This writ­application came to be allowed vide order dated 17th August 2020. The order reads thus:­ .....

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..... h order should be passed preferably within a period of three month from the date of submission of copy of this order by the petitioner. 3. After this Court remitted the matter to the respondent no.2 with a direction to pass a fresh order strictly in accordance with law, the order impugned in the present writ­application came to be passed dated 11 th November, 2020. 4. Mr. Soparkar, the learned senior counsel has raised manifold contentions questioning the legality and validity of the impugned order passed by the respondent no.2 herein. We were quite reluctant to entertain this writ­application as the writ­applicant has an alternative remedy of filing a statutory appeal under Section­73 of the GVAT Act 2003. However, keepin .....

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..... ds, it would have formed part of the definition. Assuming that the definition of purchase price is exhaustive and would include the statutory taxes and duties, in that case, there was no necessity for including specific taxes/duties like duties under the Central Excise Tariff Act and the Customs Act. The legislative intent is, therefore, clear, that is, to include only the duties paid under the Central Excise Tariff Act and the Customs Act within the ambit of "purchase price" as defined under section 2(18) of the GVAT Act. 8. When the word "includes" is used in a definition as in the case of section 2(18) of the GVAT Act, it is clear that the legislature does not intend to restrict the definition; it makes the definitio .....

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..... r", once it is held that the purchase price does not include the value added tax component, it follows that calculation of input tax credit under section 11(3)(b) of the GVAT Act is also required to be made by excluding the value added tax component from the total turnover of the dealer. 5. On cursory perusal of the judgment of this Court in the case of M/s. Ambuja Cement Ltd. (Supra), it appears that the amounts collected by the dealers under a statutory obligation, cannot be a part of their taxable turnover. In such circumstances, Mr. Soparkar, the learned senior counsel has vehemently submitted that the taxable turnover of sale would not include the amount of service tax separately collected by the petitioner­assessee. It is fu .....

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