GANESH PROTEINS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioner, a proprietary concern, in this petition has challenged the provisional assessment dated August 20, 2001, passed under section 41b of the Gujarat Sales Tax Act, 1969 and consequential orders of attachment and cancellation of registration, praying for the following reliefs :

(2.) IN view of the fact that it is common ground between the parties that issues raised in this petition are concluded by decision of this Court in Special Civil Application No. 6778 of 2001 rendered on September 10, 2001 in the case of Krunal Oil Marketing Ltd. v. Sales Tax Officer [2002] 125 STC 371 it is not necessary to set out the facts and submissions of parties in detail. In view of the clear stand taken by the State Government as reproduced in the decision in the case of Krunal Oil Marketing Ltd. [2002] 125 STC 371, and as reiterated by Mr. U. R. Bhatt, learned Assistant Government Pleader appearing for the respondents in this petition, it is clear that in case the transactions are found to be genuine they will not be affected by section 30aa and proviso thereto. In the earlier decision it is stated thus :