STATE OF GUJARAT Vs. SHIV INDUSTRIES

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "the Tribunal") in Second Appeal No. 518 of 2012 insofar as deleting the interest and penalty of Rs. 28,160 and Rs. 1,56,404, respectively, the Revenue has preferred the present tax appeal. At the outset it is required to be noted that while admitting the present tax appeal, the Division Bench of this court had framed the following substantial questions of law:

(2.) The learned advocates appearing on behalf of respective parties have jointly submitted that question No. 1 framed while admitting the present tax appeal does not arise in the present tax appeal and as such through oversight and/or by mistake the said question of law has been framed. Under the circumstances, aforesaid question No. 1 framed while admitting the present tax appeal is not answered as no such question arises in the present tax appeal.

(3.) Now, so far as the substantial question No. 2, i.e., whether on the facts and in the circumstances of the case, the Gujarat Value Added Tax Tribunal, Ahmedabad, was right in law in deleting the interest and penalty of Rs. 28,160 and Rs. 1,56,404, respectively is concerned, it is fairly conceded by Shri Chintan Dave, learned Additional Government Pleader appearing on behalf of the appellant, that now the aforesaid question/issue is squarely covered against the Revenue in view of the decision of the Division Bench of this court dated January 19, 2015 in the case of State of Gujarat v/s. Dash -mesh Hydraulic Machinery : [2015] 80 VST 532 (Guj) rendered in Tax.