STATE OF GUJARAT Vs. MAHENDRA AND CO.

JUDGEMENT

(1.) As common question of law and facts arise in both these petitions and are between the same parties and arising out of the common impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal (hereinafter referred to as "Tribunal"), both these petitions are decided and disposed of by this common judgment and order.

(2.) Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Tribunal in Revision Application Nos. 156/2006 and 157/2006, by which the learned Tribunal has allowed the said revision applications preferred by the respondents herein and has quashed and set aside the order passed by the Revisional Authority by holding that use of LDO, as fuel by the respondent, in manufacture of M.S. Patta Patti were processing material or consumable stores and therefore, the respondent claimed and assessing Authority rightly allowed the set off under Rule 42, for the tax paid on purchase of the said material.

(3.) We have heard Shri Hardik Vora, learned Assistant Government Pleader appearing on behalf of the petitioner-State. At the outset it is required to be noted that the issue involved in the present petitions is squarely covered against the Revenue in light of the judgment and order passed by the Division Bench of this Court in the case of Ami Pigment Pvt. Ltd. and Others Vs. State of Gujarat reported in (2010) 32 VST 97 (Guj.). Learned AGP is not in a position to point out any contrary decision to the decision of the Division Bench of this Court in the case of Ami Pigment Pvt. Ltd. (Supra), which has been heavily relied upon by the learned Tribunal while passing the impugned judgment and order.