STATE OF GUJARAT Vs. ESSAR OIL LTD.

JUDGEMENT

(1.) As common question of law and facts arises in these tax appeals as well as Special Civil Applications, all these tax appeals as well as Special Civil Applications are heard, decided and disposed of together by this common judgment and order.

(2.) Feeling aggrieved by and dissatisfied with the impugned judgment and order passed by the learned Value Added Tax Tribunal, Ahmedabad (for short "learned Tribunal") dated 26.8.2014 passed in First Appeal Nos. 11 and 12 of 2013 as well as common order passed by the learned Tribunal dated 20.2.2015 passed in Misc. Applications Nos. 33 and 34 of 2015 in First Appeal Nos. 11 and 12 of 2013, the State of Gujarat through Commissioner of Commercial Tax has preferred the present tax appeals as well as Special Civil Applications.

(3.) The facts leading to the present tax appeals and the Special Civil Applications in nutshell are as under: