BANU HASIM Vs. STATE OF GUJARAT

JUDGEMENT

(1.) WE have heard Mr. Sudhir Mehta, learned Counsel for the appellant � assessee and Mr. Kabir Hathi, learned Assistant Government Pleader appearing for the respondent. The Tribunal has decided three tax appeals for the year 2000-01, 2001-02 and 2002-03 by a common judgment.

(2.) THIS tax appeal has been filed challenging the Order dated 25.06.2009 passed by Gujarat Value Added Tax Tribunal at Ahmedabad in Second Appeal No.22 of 2009, as well as the Order dated 31.08.2009 passed by the same Tribunal in Rectification Application No.46 of 2009 and Rectification Application No.101 of 2009 for assessment period 2000-01.

(3.) LEARNED A.G.P. for the respondent vehemently supported the Order passed by the Tribunal. However, it is not disputed by him that by this decision of the Hon'ble Apex Court that sales tax is liable to be paid by the assessee which has already been paid along with interest and penalty.