ASIAN PAINTS LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition under Articles 226 and 265 of the Constitution of India, the petitioner has prayed for following reliefs:

(2.) The premise on which the petitioner has preferred this petition that the petitioner is engaged in the business of manufacturing and selling paints, varnishes, thinners, chemicals, etc. During the assessment for Financial Year 2002-2003, the respondent authorities levied purchase tax on tax free goods, fuel and packing material as also levied higher tax on red oxide. The assessment order was passed by the assessing authority on 30/3/2007 and an amount of Rs.5,78,926.00 was liable to be refunded to the petitioner. Being aggrieved by the said order of assessment, the petitioner has preferred an appeal before the respondent No.2 and during the course of appeal proceedings, the respondent No.2 has passed an order on 17/9/2022 granting the relief to the petitioner whereby it was ordered that now petitioner would be entitled to refund of Rs.2,30,28,554.00 for the Financial Year 2002-2003.

(3.) Pursuant to the notice dtd. 24/3/2023 issued by this Court, today when the matter is taken up for hearing, learned advocates have jointly submitted that pursuant to the order which has been passed by the Division Bench of this Court in case of very petitioner in Special Civil Application No.22228 of 2022 on 2/12/2022 the State Government had filed SLP before the Hon'ble Apex Court being Special Leave to Appeal (c) No (s). 16117 of 2016 and along with other SLPs, the matters were heard and vide order dtd. 21/4/2023 the Hon'ble Apex Court has dismissed Special Leave Petitions and accordingly, the judgment which has been delivered by Division Bench of this Court has not been disturbed and as such have requested that now in view of this decision taken by Hon'ble Apex Court, the prayer sought for may be considered by the Hon'ble Court. The xerox copy of the said judgment passed by the Hon'ble Apex Court is taken on record.