STATE OF GUJARAT Vs. DASHMESH HYDRAULIC MACHINERY

JUDGEMENT

(1.) THE present appeal is directed against the order dated March 19, 2014 passed by the Tribunal, whereby the demand of tax is confirmed, but the interest and penalty imposed are deleted. The Revenue has preferred the present appeal and has formulated various questions, which we find that all do not arise but the only substantial question of law, considering the facts and circumstances, may arise in the present matter as under:

(2.) ON facts, it appears that the assessing authority made reassessment and made the demand of Rs. 34,802, but additionally charged interest as well as penalty. The matter was carried in appeal and the Deputy Commercial Tax Commissioner dismissed the appeal. The matter was further carried in appeal before the Tribunal and the Tribunal confirmed the demand of reassessment, but deleted the interest and penalty imposed upon the assessee. Under these circumstances, the present appeal by the Revenue.

(3.) OUR attention is drawn by Mr. Sudhir Mehta, learned counsel appearing for the assessee on advance copy, that the issue is already earlier decided by this court in Tax Appeal No. 1284 of 2014 vide decision dated November 25, 2014 (State of Gujarat v. Jay Steel and Tubes Traders, [2015] 80 VST 530 (Guj.)), wherein it was held that if there is no attempt to evade or avoid payment of tax, the interest or the penalty could not have been imposed.