{"id":190955,"date":"2011-02-18T00:00:00","date_gmt":"2011-02-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/aquaguard-vs-unknown-on-18-february-2011"},"modified":"2019-01-18T20:44:05","modified_gmt":"2019-01-18T15:14:05","slug":"aquaguard-vs-unknown-on-18-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/aquaguard-vs-unknown-on-18-february-2011","title":{"rendered":"Aquaguard vs Unknown on 18 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Aquaguard vs Unknown on 18 February, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/537\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 537 of 2010\n \n\n \n \n=========================================================\n\n \n\nAQUAGUARD\nPLASTICS &amp; POLYMERS PVT LTD - Appellant(s)\n \n\nVersus\n \n\nSTATE\nOF GUJARAT - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nM\/S\nWADIA GHANDY &amp;CO for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 18\/02\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>\t\tCounsel<br \/>\nfor the appellant submitted that since challenge of the appellant to<br \/>\nimposition of penalty was not decided by the Tribunal, the appellant<br \/>\ndoes not press for reference of question 4(iii), however, with a<br \/>\nliberty to approach the Tribunal for necessary review\/rectification<br \/>\nof its order. Permission as prayed for is granted.\n<\/p>\n<p>\t\tWith<br \/>\nrespect to other two questions referred to in paragraph 4 of the<br \/>\nappeal, we find that same are required to be considered. Hence,<br \/>\nappeal is admitted for consideration of following substantial<br \/>\nquestions of law:\n<\/p>\n<p>&#8220;4(i)\tWhether<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was right in law in holding that the Appellant was liable to<br \/>\npay purchase tax on manufacturing of sprinkler sets which were<br \/>\nexempted from tax under Entry No.41 of Notification under Section<br \/>\n49(2) of the Act?\n<\/p>\n<p>(ii)\t\tWhether<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was right in law in deleting the levy of turnover tax on the<br \/>\nmanufacturing of sprinkler sets by the Appellant?&#8221;\n<\/p>\n<p>\t\t\t\t\t\t\t(Akil<br \/>\nKureshi,J)<\/p>\n<p>\t\t\t\t\t\t\t(Ms.Sonia<br \/>\nGokani,J)<\/p>\n<p>srilatha<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Aquaguard vs Unknown on 18 February, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; 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 &amp; POLYMERS PVT LTD &#8211; Appellant(s) Versus STATE OF GUJARAT &#8211; Opponent(s) ========================================================= [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-190955","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aquaguard vs Unknown on 18 February, 2011 - Free Judgements of Supreme Court &amp; 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