GUJARAT DYESTUFFS MANUFACTURERASSOCIATION Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Mr. Mihir Joshi, learned Sr. Advocate with Ms.Amrita Thakore, learned counsel for the petitioners and Mr. Uday R. Bhatt, learned AGP for the respondents. Parties are heard.

(2.) By this petition under Article 226 of the Constitution of India, the petitioners seek to challenge Circular No. GUJCA/10-C/560/2003- 04/Outward No.1216/731, dated 15.9.2003 issued by the Sales Tax Commissioner, State of Gujarat, Ahmedabad and yet another Circular No. VVC/ANVE/FORM-45[A]/2003-04/Outward 1132, dated 23.10.2003.

(3.) Mr. Joshi, learned Sr. Advocate, after making his detailed submissions in relation to the Circular dated 15.9.2003 (Annexure:C), submitted that he be allowed to withdraw the challenge with liberty to the petitioner to raise this question that there is sharp conflict between the amended sub-section [5] of Section 8 and sub-section [2] of Section 8 and the conflict can be removed only if these two sections are harmoniously considered. He submitted that he would raise this question with all other available contentions before the concerned Taxing Officer and would try to satisfy them and in case, he is required to challenge the said order before an appropriate Forum. He is allowed to do so with liberty to the petitioners to withdraw that part of the petition.