JYOTI TRADERS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) AS both the appeals arise from the very order passed by the Tribunal in the appeal before it being Second Appeal No. 594 of 2012, both the appeals are considered simultaneously. We may record that in Tax Appeal No. 1323 of 2014, this court had passed the following order on December 5, 2014:

(2.) MR . Asthavadi, learned counsel appears for the respondent, who is appellant in Tax Appeal No. 1353 of 2014.

(3.) HENCE , notice for final disposal is issued and Mr. Pranav Trivedi, learned Additional Government Pleader, who is appearing for the appellant -State of Gujarat in cross -appeal being Tax Appeal No. 1323 of 2014, has waived service of notice.