(1.) Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "the learned tribunal") in Second Appeal No.510/2009 by which the learned tribunal has allowed the said Appeal preferred by the respondent - dealer, revenue has preferred the present Tax Appeal with the following proposed question of law;
(2.) The facts leading to the present Tax Appeal in nutshell are as under;
(3.) Heard Shri Hardik Vora, learned AGP appearing on behalf of the revenue.