(1.) Rule. The learned Assistant Government Pleaders waive service of notice of Rule on behalf of respondents in respective petitions.
(2.) These petitions involve similar issues. They have been heard today and would be disposed of by this common judgment. The petitioners have challenged the authority of the respondents to levy Value Added Tax/Purchase Tax on the capital goods and fuel used in generation of the energy in their units which are situated in Special Economic Zone (hereinafter referred to as 'the SEZ').
(3.) In Special Civil Application No.14856 of 2010, the petitioner is the company engaged in the business of generation and distribution of power. The State Government enacted the Gujarat Special Economic Zone Act, 2004 (hereinafter referred to as 'the SEZ Act'), which was brought into effect from May 15, 2004. The petitioner after obtaining necessary approval from the State Authorities set up its power generation unit in Dahej SEZ Area. The petitioner generates power at the said location and distributes the same to the other units situated in the SEZ and Domestic Tariff Area (for short 'DTA'). The petitioner was also granted eligibility certificate by the Development Commissioner on October 26, 2009, which certificate provides inter alia that the petitioner would be eligible to avail exemption from taxes, cess, duties, fees or any other levies under the State laws under section 21(1) of the SEZ Act, including :
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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