STATE OF GUJARAT Vs. GUJARAT AMBUJA EXPORT LIMITED

JUDGEMENT

(1.) NOTICE for final disposal was issued on the premise that a limited question needs to be gone into in this tax appeal. We have considered the following substantial question of law:

(2.) UNDER the circumstances, the question is answered in favour of the appellant. Judgment of the Tribunal is set aside. Appeal is restored before the Tribunal for fresh consideration bearing in mind the observations made hereinabove. Tax appeal is disposed of accordingly.