SHITAL BEVERAGES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) As common question of law and facts arise in both these appeals, both these appeals are decided and disposed of together by this common judgment and order.

(2.) Facts leading to the present appeals in nutshell are as under:

(3.) Shri Tushar Hemani, learned Advocate has appeared on behalf of the assessee and Shri Hardik Vora, learned Assistant Government Pleader has appeared on behalf of the Revenue.