STATE OF GUJARAT Vs. CITY TILES LIMITED

JUDGEMENT

(1.) As in all the appeals, common questions arise for consideration, they are being considered by this common order. All the appeals have been preferred by the Revenue, wherein the common question formulated and rather maintained by the learned Additional Government Pleader is as under:

(2.) We have heard Mr. Trivedi as well as Mr. Dave, learned Additional Government Pleaders appearing for the appellant in the respective matters. We have also heard Mr. Devan Parikh, learned counsel with Mr. Shalin Shah and Mr. Mohit Banker, learned counsel appearing for the assessee(s) in the respective matters.

(3.) The learned counsel appearing for both the sides have brought to our notice the recent order passed by this court in Tax Appeal No. 1320 of 2014 (State of Gujarat v. Fair Link Corporation, 2015 80 VST 217 (Guj)) and allied matters decided on February 4, 2015, whereby similar question had arisen for consideration in those appeals.