STATE OF GUJARAT Vs. MAHALAXMI SUGAR CANDY WORKS

JUDGEMENT

(1.) AS common question of law and facts arise in this group of petitions, they are heard together and disposed of by this common judgment and order. In all these petitions, the respective petitioner -State of Gujarat through the Commissioner of Commercial Tax has challenged the legality and validity of the common impugned judgment and order passed in Revision Application Nos. 15 to 18 of 2008, by which the learned Tribunal, relying upon its earlier decision in the matter of M/s. Virumal Santumal passed in Revision Application Nos. 16 and 17 of 2009, holding that patasa, harada and sakaria are different forms of sugar, and therefore, they are required to be assessed, as if, they are sugar or fall in the category and entry of sugar and consequently the Tribunal has set aside the orders passed by the assessing officer, holding that these sales are not at par with the sale of sugar, and therefore, such sales are exempted from payment of income -tax.

(2.) HEARD , Shri Jaymin Gandhi, learned Additional Government Pleader, appearing on behalf of the respective petitioners. At the outset, it is required to be noted that the judgment and order passed by the learned Tribunal in the matter of M/s. Virumal Santumal passed in Revision Application Nos. 16 and 17 of 2009, was carried further before this court, by filing Special Civil Application Nos. 591 and 592 of 2014 and by a detailed judgment and order dated April 11, 2014 (State of Gujarat v. Virumal Santumal : [2014] 72 VST 403 (Guj.)), the Division Bench of this court has dismissed the aforesaid Special Civil Applications and confirmed the view taken by the learned Tribunal in Revision Application Nos. 16 and 17 of 2009. The Division Bench of this court observed as under at paras 27 and 28 (pages, 417 and 418 in 72 VST):