THE STATE OF GUJARAT Vs. BALRAM CEMENT LTD

JUDGEMENT

(1.) The appellant, the State of Gujarat, by these appeals under section 78 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the Act"), has called in question the order dated 15.07.2015 passed by the Gujarat Value Added Tax Tribunal, at Ahmedabad (hereinafter referred to as "the Tribunal") in Second Appeals No.917 and 916 of 2013 respectively, by proposing the following common questions stated to be substantial questions of law:

(2.) Since both the appeals arise out of a common order of the Tribunal and the parties as well as the facts are also common, they were taken up for hearing together and are decided by this common judgment.

(3.) For the purpose of properly appreciating the controversy in issue, it may be germane to refer to the relevant statutory provisions.