STATE OF GUJARAT Vs. KOTHARI NAVINCHANDRA TRIBHOVAN& COMPANY

JUDGEMENT

(1.) PRESENT Reference at the instance of the State of Gujarat has been made by the learned Gujarat Sales Tax Tribunal at Ahmedabad under Section 69 of the Gujarat Sales Tax Act, 1969 to consider the following questions of law.

(2.) TODAY , when the present Reference is taken up for final hearing, Shri Apurva Mehta, learned advocate for the respondent has stated that as such present Reference has become academic as during the pendency of the present Reference and subsequently respondent dealer has paid the amount of tax due and payable. Therefore, it is requested to dispose of the present Reference without answering the question referred to this Court.

(3.) IN view of the above, we refrain from answering the question referred to this Court as the issue has become academic now in view of availment of benefit under the KVSS by the dealer. Under the circumstances, questions referred to this Court are kept open. It is also clarified and as agreed by Shri Mehta, learned advocate for the respondent that dealer shall not claim any refund from the government. With this, present Reference is disposed of as having become academic.