STATE OF GUJARAT Vs. UNJHA PHARMACY

JUDGEMENT

(1.) Both the tax appeals are filed for the purpose of challenging the decision delivered by the Gujarat Value Added Tax Tribunal, Ahmedabad on 8-1-2015 with respect to assessment years 1998-99 and 1999-2000 and since the issues are identical and facts are similar, both the tax appeals are disposed of by this common judgment and order.

(2.) The following substantial questions of law are raised by the appellant for our consideration:

(3.) The brief facts leading to filing of present appeals are that the respondent is engaged in the business of manufacturing of Ayurvedic medicines and during the course of assessment proceedings, it was discovered by the department that respondent had done URD purchase and hence, the purchase tax under Section 15B under the erstwhile Gujarat Sales Act, 1969 r/w Rule 42E of the Sales Tax Rules was leviable. Resultantly, on 22-1-2004 the assessing authority has passed an order to levy the purchase tax. It is against this order dated 22-1-2004, the respondent herein preferred appeal before the first appellate authority and the first appellate authority, after considering the submissions of the respondent, partly allowed the appeal of the respondent vide order dated 26-2-2004.