PARASMANI QUARRY WORKS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition under Article 226 of the Constitution of India, the petitioner has prayer for an appropriate order or direction quashing and setting aside the impugned notices dated 30.04.2016 at Annexure-H colly., by which the petitioner is called upon to pay entry tax under the provisions of the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001.

(2.) Today, when the present SCA is taken up for admission hearing, Shri Chitan Dave, learned AGP has submitted that in view of the recent decision of the Division Bench of this Court in the case of M.H Khanusiya v. State of Gujarat &Anr., in SCA No.5379 of 2016 with SCA No.7844 of 2016 dated 15.06.2018 , the issue involved in the present petition is concluded against the petitioner-dealer. The aforesaid is not disputed by Shri Karia, learned Advocate appearing on behalf of the petitioner.

(3.) While considering the similar issue involved in the present petition, in paras-11.5 to 11.6 and 12, the Court observed as under:-