LAWS(GJH)-2008-12-170

KISHOR KUMAR PRABHUDAS TANNA Vs. STATE OF GUJARAT

Decided On December 29, 2008
KISHORKUMAR PRABHUDAS TANNA Appellant
V/S
STATE OF GUJARAT Respondents

JUDGEMENT

(1.) This group of petitions have been filed by the petitioners for the prayers, inter alia, that a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction may be issued directing the respondents to make the earlier exemption granted to the petitioners by the certificates issued by respondent No. 2 under the provisions of the Gujarat Sales Tax Act, 1969 available to the petitioners for the purpose of exemption under the provisions of the Gujarat Value Added Tax Act, 2003 at least for the duration as mentioned in the aforesaid certificate (passed under the Gujarat Sales Tax Act, 1969), if not for more time.

(2.) It is also prayed that the respondents may be directed to grant exemption to the industry of the petitioners under the provisions of Gujarat Value Added Tax Act, 2003 from the date of coming into force of the Gujarat Value Added Tax Act, 2003 on the same terms as exemption has been granted earlier under the provisions of Gujarat Sales Tax Act, 1969.

(3.) It is also prayed to quash and set aside Notification No. (GHN-27) GST- 2006 (Sec. 49) (404)TH dated 31-3-2006 and Notification No. (GHN-27) GST- 2006 (Sec. 49) (405) dated 31-3-2006.