SOMNATH AUTO GARAGE Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Being aggrieved and dissatisfied with the impugned judgment and order dated March 28, 2013 passed by the learned Gujarat Value Added Tax Tribunal passed in Second Appeal No. 966/2011 for the period from 2006-07, the appellant-dealer has preferred the present tax appeal under section 78 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the V.A.T. Act") with following proposed questions of law:

(2.) Ms. Gargi Vyas, learned advocate appearing on behalf of the appellant, has vehemently submitted that the learned Tribunal has materially erred in dismissing the appeal on confirming the order passed by the AO as well as the first appellate authority confirming the duty liability of Rs. 82,30,449.

(3.) On the other hand, Shri Gandhi, learned Additional Government Pleader appearing on behalf of the respondent, while opposing the present appeal has submitted that as such there are concurrent findings of fact given by the authorities below with respect to evasion of tax by the appellant, which are on appreciation of evidence. It is submitted that all the authorities below, i.e., AO as well as the Tribunal have concurrently not accepted the case on behalf of the appellant that with respect to 166 vehicles in question, the appellant was only doing the job-work.