ESSAR OIL LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) As a common question of law and facts arises in this group of appeals and as such, the appeals arise out of the impugned common judgment passed by the learned Gujarat Value Added Tax Tribunal at Ahmedabad (hereinafter referred to as the "learned Tribunal"), all these appeals are heard, decided and disposed of together by this common judgment and order.

(2.) While admitting the present appeals, the Division Bench of this Court, has framed the following question of law:

(3.) The facts leading to the present appeals in the nutshell are as under: