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M. R. SHAH, SANJIV KHANNA
State of Gujarat – Appellant
Versus
Arcelor Mittal Nippon Steel India Limited – Respondent
JUDGMENT :
M.R. SHAH, J.
1. Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the High Court of Gujarat dated 06.05.2016 passed in Tax Appeal Nos. 136 of 2016 to 140 of 2016 by which the High Court has dismissed the said appeals preferred by the State and has upheld the common order dated 29.01.2015 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as the “Tribunal”) in Second Appeal Nos.420 to 423 of 2013 by which the Tribunal held that the respondent is entitled to the exemption from payment of amount of sales tax as per the original Entry No.255(2) vide F.D.’s Notification dated 05.03.1992, which was issued under Section 49(2) of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “Act, 1969”), the State of Gujarat has preferred the present appeals.
2. That the respondent herein - assessee -dealer (earlier known as Essar Steel Ltd.) is engaged in the activity of manufacture and sale of Hot Briquetted Iron (HBI) and Hot Rolled Coil (HRC) at its two units located at Hazira in Surat, Gujarat. The respo
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