KATARIA AUTOMOBILES LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) All these matters arise out of the common order passed by the Gujarat Value Added Tax Tribunal, Ahmedabad (for short, "the Tribunal") and involve common questions on law and facts and therefore, they are decided by this common judgment.

(2.) In Tax Appeal Nos.488/2010, 535/2010, 2342/2009 and 2144/2010, the following substantial question of law arises for determination:

(3.) In Tax Appeal No.826/2010, the following substantial question of law has arisen for our determination: