YASH ORGANICS LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) BOTH these appeals arise out of common order dated June 16, 2009 made by the Gujarat Value Added Tax Tribunal (Tribunal), hence the same were taken up for hearing together and are disposed of by this common order.

(2.) IN both these appeals which relate to 1998 -99 and 1999 -2000, respectively, the appellant, a registered dealer under the provisions of the Gujarat Sales Tax Act, 1969 (the Act) as well as under the Central Sales Tax Act, 1956 has challenged the common order dated June 16, 2009 made by the Tribunal proposing the following two questions stated to be substantial questions of law:

(3.) THE appellant had effected inter -State sales to various persons during 1998 -99 and 1999 -2000 including sales to one Raj Chemicals, Agra. The assessing officer framed assessment for the years in question whereby he had rejected OGS sales to various dealers against C form and charged higher rate of tax at 10 per cent, and also charged interest and penalty. The appellant carried the matter in appeal before the Assistant Commissioner who summarily dismissed the appeal vide order dated December 29, 2006. The appellant carried the matter in further appeal before the Tribunal. The Tribunal remanded the matter to the first appellate authority for fresh consideration. In remand proceedings, the first appellate authority vide order dated April 12, 2006 partly allowed and partly disallowed the appeal. The first appellate authority after verification of all the records seized by the Government as well as the ones which were produced by the appellant concluded that the OGS sales except those made to Raj Chemicals, Agra, were genuine and accordingly reduced the tax to the concessional rate from ten per cent to four per cent in relation to all other dealers except Raj Chemicals (the purchasing dealer). The appellant carried the matter in appeal before the Tribunal but did not succeed.