GRACE INDUSTRIES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) In the facts and circumstances of the case and considering the fact that common appellant is as such asking for installments, to make the payment of pre-deposit as ordered by the Tribunal to deposit an amount of Rs. 22,96,969/- as pre-condition to decide the appeal on merits on remand by the Appellate Authority, pursuant to the common judgment and order passed by the learned Gujarat Value Added Tax Tribunal passed in Second Appeal Nos.327 to 330 of 2010, we have heard the present appeals for final disposal today with the consent of the learned advocates for the respective parties.

(2.) Shri Jaymin Gandhi, learned Assistant Government Pleader accepts the copy of the present appeals and waives service of notice of Rule on behalf of the respondent.

(3.) That the common appellant is carrying out the business of reselling as well as manufacturing of edible oil. That the Sale Tax Officer assessed the appellant for the years 2002-03 and 2003-04. That the Sales Tax Officer issued the notice in form no.36 for assessment and passed the order dated 31.3.2008 and total demand was raised of Rs.5,15,54,784/- (inclusive of tax liability interest and the penalty). It is to be noted that under the aforesaid assessment order, the tax liability was of Rs. 2,29,69,686/-.