STATE OF GUJARAT Vs. RUPAREL PLASTICS (P.) LTD.

JUDGEMENT

(1.) THE present Tax Appeal is ADMITTED to consider the following substantial question of law:

(2.) IN the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, the present Tax Appeal is taken up for final hearing today.

(3.) MS . Maithili Mehta, learned AGP has vehemently submitted that the tribunal has materially erred in considering the communications dated 22/07/1999 and 13/12/1999 as orders under Section 67 of the Sales Tax Act. 11 is submitted that as such the tribunal has not properly appreciated the fact that both the communications dated 13/12/1999 and 22/07/1999 were by the first authority i.e. the Sales Tax Officer and not by revisional authority. It is submitted that therefore the communications dated 22/07/1999 and 13/12/1999, which were with respect to the deferments with respect to payment of sales tax by the assessee, cannot be said to be an order passed in exercise of powers under Section 67 of the Act.