Gujarat High Court
Ongc Ltd vs State Of Gujarat on 31 January, 2014
Bench: Akil Kureshi, Sonia Gokani
O/OJCA/41/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL APPLICATION NO. 41 of 2014
In
TAX APPEAL NO. 50 of 2014
With
CIVIL APPLICATION NO. 42 of 2014
In
TAX APPEAL NO. 51 of 2014
TO
CIVIL APPLICATION NO. 53 of 2014
In
TAX APPEAL NO. 62 of 2014
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ONGC LTD....Applicant(s) Versus STATE OF GUJARAT....Respondent(s) ================================================================ Appearance:
Mr VENKATARAMAN Sr Advocate with Mr NITIN K MEHTA, ADVOCATE for Appellant Mr JAIMIN GANDHI AGP for the Opponent(s) No. 1 ================================================================ CORAM: HONOURABLE Mr. JUSTICE AKIL KURESHI and HONOURABLE Ms. JUSTICE SONIA GOKANI 31st January 2014 COMMON ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) Learned counsel for the applicantappellant placed heavy reliance on the decision of the Apex Court in case of IFB Industries Limited vs. State of Kerala, reported in {2012} 4 SCC 618 in which, distinction between cash discount and trade discount came up for consideration before the Court. He Page 1 of 2 O/OJCA/41/2014 ORDER contended that the provisions under consideration by the Supreme Court of the Kerala General Sales Tax Act, 1963 defining turnover are peri materia to those contained in the Gujarat Value Added Tax Act, 2003. On the basis of such position and other judicial pronouncements, he contended that the Tribunal committed a serious error in including even the trade discounts offered by the assessee to its buyers for the purpose of computation of its turnover.
Rule returnable on 5 March 2014
th
.
{Akil Kureshi, J.}
{Ms. Sonia Gokani, J.}
Prakash*
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