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The State Of Gujarat vs Abg Shipyard Ltd. on 13 October, 2017

Bench: Ranjan Gogoi, Navin Sinha

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     ITEM NO.39 & 53                        COURT NO.2                 SECTION III

                                S U P R E M E C O U R T O F      I N D I A
                                        RECORD OF PROCEEDINGS

     PETITION FOR SPECIAL LEAVE TO APPEAL (CIVIL) NO.(S)........./2017
                                                 DIARY NO(S). 31381/2017
     (ARISING OUT OF IMPUGNED FINAL JUDGMENT AND ORDER DATED 10-04-2017
     IN TA NO. 99/2015 PASSED BY THE HIGH COURT OF GUJARAT AT AHMEDABAD)

     THE STATE OF GUJARAT                                              PETITIONER(S)

                                                  VERSUS

     ABG SHIPYARD LTD.                                  RESPONDENT(S)
     (FOR ADMISSION AND I.R. AND IA NO.100278/2017-CONDONATION OF DELAY
     IN FILING AND IA NO.100279/2017-EXEMPTION FROM FILING O.T.)

     SLP(C) NO.......D.NO.31384/2017

     Date : 13-10-2017 These petitions were called on for hearing today.

     CORAM :
                          HON'BLE MR. JUSTICE RANJAN GOGOI
                          HON'BLE MR. JUSTICE NAVIN SINHA

     For Petitioner(s)                   Mr.   Preetesh Kapoor, Adv.
                                         Ms.   Hemantika Wahi, AOR
                                         Ms.   Jesal Wahi, Adv.
                                         Ms.   Puja Singh, Adv.

     For Respondent(s)

                           UPON hearing the counsel the Court made the following
                                              O R D E R

Heard the learned counsel for the petitioner and perused the relevant material.

Two questions referred to the High Court were answered by the impugned judgment. The said questions are:

Digitally signed by VINOD LAKHINA Date: 2017.10.14 12:46:16 IST Reason:  2

(A) Whether the learned Tribunal has erred in holding that the LPG and acetylene gas are not fuel as per Section 11(3)(b)(iii) of the Gujarat Value Added Tax Act?

(B) Whether the learned Tribunal has erred in holding that the Input Tax Credit is available on purchase of steel, cement, kapachi, greet etc. used for construction of capital goods?

Insofar as question (B) is concerned we find no infirmity in the view taken by the High Court. So far as question (A) is concerned, the High Court while deciding the said question against the Revenue relied on two of its earlier decisions in the case of State of Gujarat through Commissioner vs. SAL Steel Limited [Tax Appeal No.251/2013] and in the case of State of Gujarat vs. Balram Cement Ltd.[Tax Appeal No.968/2015].

Learned counsel for the petitioner to inform the Court whether any petition(s)/appeal(s) has been filed against the aforesaid relied upon orders.  3

List the matter so far as the question (A), as noticed above, is concerned after two weeks.

 [VINOD LAKHINA]                     [ASHA SONI]
    AR-cum-PS                      BRANCH OFFICER