GAYATRI ENTERPRISE Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Draft amendment allowed.

(2.) The petitioner is a dealer registered under the Gujarat Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 engaged in the business of trading in agricultural products.

(3.) On 27-3-2012, the Assessing Officer namely the Commercial Tax Officer-IV, Patan, passed an order assessing the petitioner's tax liabilities under the Central Sales Tax Act, 1956, for the assessment period 2006-2007. Aggrieved by this order, petitioner preferred an appeal before the Deputy Commissioner (Appeals), Div-III, Gandhinagar. The Deputy Commissioner by an order dated 30-7-2013, decided the appeal against the petitioner.