MICRO MEDIA SYSTEM Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant, a dealer and an assessee under the Gujarat Value Added Tax Act, 2003 (for short, "the VAT Act"), has prayed for the following reliefs:

(2.) The facts giving rise to this writ application may be summarized as under:

(3.) The writ applicant is a partnership firm. The firm is engaged in the business of reselling laboratory chemicals. It is not in dispute that the firm is registered under the VAT Act.