R.G. SCRAP TRADERS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) AS common question of law and facts arise in both these appeals and as such by the common appellant and against the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal (hereinafter referred to as the "Tribunal") both these appeals are decided and disposed of by this common order. Both these Tax Appeals have been preferred by the common appellant herein M/s. R.G. Scrap Traders challenging the impugned common judgment and order passed by the learned Tribunal dated 10.5.2013 passed in Second Appeal Nos. 584 and 585 of 2007, by which, learned Tribunal has dismissed the said appeals on merits with the following proposed substantial questions of law for the consideration of this Court.

(2.) THE facts leading to the present appeals in nutshell are as under?

(3.) BOTH these appeals are opposed by Shri Jaimin Gandhi, learned Assistant Government Pleader. It is submitted that as such there are concurrent findings of facts given by the learned Tribunal as well as Assessing Officer in holding that there are transactions/sales in the State of Gujarat, with respect to the goods which the appellant purchased in a public auction at Nagpur within the State of Maharashtra and the said findings are on appreciation of evidences which are neither perverse nor contrary to the evidence on record. It is submitted that therefore, the findings of fact which are arrived at by the authority as well as Tribunal, which are on appreciation of evidence, cannot be said to be a substantial question of law.