STATE OF GUJARAT Vs. SHYAM INDUSTRIES

JUDGEMENT

(1.) As common question of law and facts arises in this group of appeals and as such, the appeals arising out of the impugned common judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as the 'Tribunal') and as the dispute is with respect to same dealer (except in case of Tax Appeal No.233 of 2015) but with respect to different assessment years, all these appeals are decided and disposed of by this common judgment and order.

(2.) Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Tribunal passed in the respective second appeals by which, the learned Tribunal has allowed the respective appeals being Second Appeal Nos.65 of 2013, 980 of 2013, 981 of 2013, 67 of 2013, 114 of 2013 and 115 of 2013 by holding that the process undertaken by the dealer on Natural Sesame Seeds (hereinafter referred to as 'NSS') converting them into Huld Sesame (hereinafter referred to as 'HS') is the process of 'manufacture' and hence, the dealer is entitled to input tax credit paid on purchases of fuel, machinery parts, packing material and other consumable and processing material, if any and consequently, deleting levy of penalty and charging of interest on additional dues, the common appellant State of Gujarat has preferred the present tax appeals with the following proposed questions of law:-

(3.) Considering the fact that in some of the appeals before the learned Tribunal, the appeals were against the final order passed by the first Appellate Authority and, therefore, in some of the appeals, though the order passed by the first Appellate Authority dismissing the appeals were on non-deposit of predeposit, the learned Tribunal has decided the appeals on merits along with the other second appeals which were arising out of the final decision on merits by the first Appellate Authority, Ms.Vacha Desai, learned A.G.P. appearing on behalf of the appellant does not press the proposed question No.1 and has made submissions on merits "whether the process of converting NSS to HS can be said to be the process of 'manufacture' or not and thereby, the dealer would be entitled to the input tax credit or not?"