STATE OF GUJARAT Vs. TITAN INDUSTRIES LTD.

JUDGEMENT

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

(2.) Feeling aggrieved and dissatisfied with the impugned judgment and order dated 25th Sept. 2012 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad [hereinafter referred to as, "the Tribunal"] in First Appeal No. 20 of 2011 by which the learned Tribunal has allowed the said Appeal preferred by the respondent herein-original appellant-Dealer and has held that the protective sunglasses fall under Entry 87 of Schedule-II to the Gujarat Value Added Tax Act, 2003 [hereinafter referred to as, "the VAT Act"], the appellant-State of Gujarat has preferred Tax Appeal No. 657 of 2013 praying to quash and set aside the Order dated 20th Oct. 2011 passed by the Joint Commissioner of Commercial Tax [Legal], Gujarat State, Ahmedabad - the Determining Authority, whereby, the Determining Authority held that the protective sunglasses fall under Entry 87 of Schedule II to the VAT Act and has held that the Fastrack brand sunglasses are "medical devices" and fall in Entry 28A(ii) of Schedule II to the VAT Act read with Entry 5 of the Notification dated 31st March 2006. The learned Tribunal has also held that the Fastrack brand Sunglasses also shall fall under Notification dated 1st May 2008, the State has preferred the present Tax Appeal to consider the following substantial questions of law :

(3.) Feeling aggrieved and dissatisfied with the impugned judgment and order dated 25th Sept. 2012 passed by the Tribunal in First Appeal No. 22 of 2011 by which the learned Tribunal, relying upon its earlier decision rendered in First Appeal No. 20 of 2011 [which is subject matter of Tax Appeal No. 657 of 2013 before this Court] has allowed the said Appeal preferred by the respondent herein-original appellant-Dealer and has held that the protective sunglasses fall under Entry 87 of Schedule-II to the VAT Act, the appellant-State of Gujarat has preferred Tax Appeal No. 826 of 2013 praying to quash and set-aside the Order dated 18th Oct. 2011 passed by the Joint Commissioner of Commercial Tax [Legal], Gujarat State, Ahmedabad - the Determining Authority, whereby, the Determining Authority held that the protective sunglasses fall under Entry 87 of Schedule II to the VAT Act and has held that the Fastrack brand sunglasses are "medical devices" and fall in Entry 28A(ii) of Schedule II to the VAT Act read with Entry 5 of the Notification dated 31st March 2006. The learned Tribunal has also held that the Fastrack Sunglasses also fall under Notification dated 1st May 2008, the State has preferred the present Tax Appeal to consider the following substantial questions of law :