STATE OF GUJARAT Vs. VOLTAS LTD.

JUDGEMENT

(1.) As common question of law and facts arises in this group of appeals and as such they arise out of the impugned common judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad, passed in Second Appeals No. 216/2005 to 218/2005 with Second Appeal No. 774/2010, all these appeals are decided and disposed of together by this common judgment and order.

(2.) For the sake of convenience, the facts in Second Appeal No. 748/2018 arising out of the impugned judgment and order passed by the Tribunal in Second Appeal No. 218/2005 are narrated for convenience.

(3.) We have heard Shri Pranav Trivedi, learned Assistant Government Pleader appearing on behalf of the State of Gujarat - Revenue.