Gujarat High Court Case Information System
Print
TAXAP/537/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 537 of 2010
=========================================================
AQUAGUARD
PLASTICS & POLYMERS PVT LTD - Appellant(s)
Versus
STATE
OF GUJARAT - Opponent(s)
=========================================================
Appearance
:
M/S
WADIA GHANDY &CO for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 18/02/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Counsel
for the appellant submitted that since challenge of the appellant to
imposition of penalty was not decided by the Tribunal, the appellant
does not press for reference of question 4(iii), however, with a
liberty to approach the Tribunal for necessary review/rectification
of its order. Permission as prayed for is granted.
With
respect to other two questions referred to in paragraph 4 of the
appeal, we find that same are required to be considered. Hence,
appeal is admitted for consideration of following substantial
questions of law:
“4(i) Whether
on the facts and in the circumstances of the case, the Appellate
Tribunal was right in law in holding that the Appellant was liable to
pay purchase tax on manufacturing of sprinkler sets which were
exempted from tax under Entry No.41 of Notification under Section
49(2) of the Act?
(ii) Whether
on the facts and in the circumstances of the case, the Appellate
Tribunal was right in law in deleting the levy of turnover tax on the
manufacturing of sprinkler sets by the Appellant?”
(Akil
Kureshi,J)
(Ms.Sonia
Gokani,J)
srilatha
Top