STATE OF GUJARAT Vs. DUNCANS TEA LTD.

JUDGEMENT

(1.) AS common question of law and facts arise in both the Tax Appeals and as they arise out of the impugned judgment and order passed by the Value Added Tax Tribunal (hereinafter referred to as 'the tribunal') dated 31/08/2009 in Revision Application Nos. 52/2009 and 53/2009, both the Tax Appeals are decided and disposed of by this common order. Both these Tax Appeals have been preferred by the appellant -State of Gujarat through the Commissioner of Commercial Tax challenging the impugned common judgment and order passed by the tribunal in Revision Application Nos. 52/2009 and 53/2009 by which the tribunal has allowed both the applications and has quashed and set aside the orders dated 31/03/2009 passed by the Deputy Commissioner of Commercial Tax.

(2.) THE opponent is a Limited Company doing the business of reselling of tea purchased from EITA Services Private Ltd., Vadodara. There was a spot visit on 30/06/2013 at Aslali and on 14/07/2013 at Ahmedabad by the Sales Tax Officer and thereafter show cause notice was given informing that the purchases from EITA Services Private Ltd. cannot be considered as purchases from a 'Registered Dealer' and it has to be considered as inter -state trade and, therefore, such sales are liable to taxed accordingly. It appears that thereafter on 17/10/2005 as assessment order under Section 41(3) of the Gujarat Sales Tax Act came to be passed and purchases from EITA Services Ltd. were considered as purchases from a 'Registered Dealer'. It appears that thereafter the aforesaid assessment order came to be taken in suo motu revision by the Deputy Commissioner of Commercial Tax, Circle VI, Ahmedabad and notice in Form Nos. 45 and 49 came to be issued for the Assessment Years 2001 -02 and 2002 -03. Thereafter, the Deputy Commissioner of Commercial Tax, Circle IV, Ahmedabad passed orders dated 31/03/2009 revising the assessment orders and held that the purchases from EITA Services Private Ltd. cannot be considered as purchases from a 'Registered Dealer' and are required to be considered as inter -State trade and consequently directed to issue demand notice of Rs. 3,18,73,991/ - with respect to the Assessment Year 2001 -02 and of Rs. 2,48,40,578/ - for the Assessment Year 2002 -03.

(3.) BEING aggrieved and dissatisfied with the impugned common judgment and order passed by the tribunal in Revision Application Nos. 52/2009 and 53/2009, the appellant -State of Gujarat through the Commissioner of Commercial Tax has preferred the present Tax Appeals.