Gujarat High Court
State Of Gujarat vs Tolat on 13 December, 2013
Author: M.R. Shah
Bench: M.R. Shah
STATE OF GUJARAT....Appellant(s)V/STOLAT ELECTRONICS....Opponent(s) O/TAXAP/1127/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 1127 of 2013 ============================================= STATE OF GUJARAT....Appellant(s) Versus TOLAT ELECTRONICS....Opponent(s) ============================================= Appearance: MS SHRUTI PATHAK, ASSTT. GOVERNMENT PLEADER for the Appellant(s) No. 1 ============================================= CORAM: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MR.JUSTICE R.P.DHOLARIA Date : 13/12/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) Heard Ms. Shruti Pathak, learned AGP appearing for the appellant State. Present Tax Appeal is admitted to consider the following substantial question of law Whether in the light of above facts and circumstances of the case, the Honnourable Tribunal is justified in holding that, the transaction of the Opponent does not amount to a transaction of transfer of right to use, hence is not taxable under the Gujarat Value Added Tax Act, 2003?
In the facts and circumstances of the case, appellant to supply the paper book within a period of three months from today and Registry is directed to notify the present tax appeal for final hearing thereafter immediately.
(M.R. SHAH, J.) (R.P. DHOLARIA, J.) Ajay Page 2 of 2