STATE OF GUJARAT Vs. VIRUMAL SANTUMAL

JUDGEMENT

(1.) These petitions are filed by the State Government challenging the judgement of the Gujarat Value Added Tax Tribunal ("the Tribunal" for short) dated 4.8.2009.

(2.) Since issues are repetitive in nature and are likely to arise in many similar cases, we have heard learned Counsel for the parties at length and we propose to dispose of the petition finally by this judgement.

(3.) Briefly stated, the facts are as under : -