STATE OF GUJARAT Vs. SHAKTI CORPORATION

JUDGEMENT

(1.) By an order dated 27th December, 2013, this appeal came to be admitted on the following substantial questions of law:-

(2.) Mr. Parth Contractor, learned advocate appearing on behalf of the respondent has drawn the attention of the court to the judgment and order dated 20th March, 2015 passed by this court in Tax Appeal No.857/2013 and allied matters in the case of State of Gujarat v. Cosmos International Limited to submit that the controversy involved in the present case is no longer res integra, inasmuch as, the same stands concluded in favour of the respondent assessee by the above referred decision of this court.

(3.) Mr. Bhargav Pandya, learned Assistant Government Pleader is not able to dispute the aforesaid position of law.