STATE OF GUJARAT Vs. JUPITER ENGINEER

JUDGEMENT

(1.) The present appeal has been preferred by the Revenue mainly on the following substantial question of law:

(2.) We have heard Mr. Dave, learned Additional Government Pleader for the Revenue and Mr. Mehta, learned counsel for the assessee, who has appeared upon advance copy.

(3.) As such, in our view, the question, which is raised by the Revenue in the present appeal, is already covered by the decision of this court in Tax Appeal No. 87 of 2015 and allied matters decided on February 9, 2015 (State of Gujarat v. Doshi Printing Press, 2015 82 VST 384). We may record that in the said decision, this court observed, thus (page 390 in 82 VST):