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ABHAY S. OKA, AUGUSTINE GEORGE MASIH
State Of Gujarat – Appellant
Versus
Ambuja Cement Ltd – Respondent
JUDGMENT :
AUGUSTINE GEORGE MASIH, J.
1. The Appellant herein is the State of Gujarat which has challenged the judgment passed by the High Court of Gujarat dated 28.04.2016 in an appeal preferred by it which was dismissed affirming the order dated 08.06.2015 of the Gujarat Value Added Tax Tribunal Ahmedabad (hereinafter referred to as ‘the Tribunal’), allowing the appeal of Respondent M/s Ambuja Cement, Ltd.
2. The plea taken by the Appellant while challenging the judgments of the High Court and the Tribunal is that the Courts below have erred in holding that Value Added Tax and value of purchases on which no tax credit was claimed nor granted in the assessment, cannot be included in the aggregate of taxable turnover of purchases within the State for the purpose of reduction of tax credit under Section 11(3)(b) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as ‘the GVAT Act’).
3. Two substantial questions of law being framed by the High Court were as follows: -
VAT – Assessee is not to be taxed without clear words and for that purpose, same must be according to natural construction of words which have been used in that statute.
The service tax component collected by the petitioners is not includible as part of the taxable turnover of sales for the purpose of paying VAT, based on the interpretation of relevant provisions and....
The court established that the burden of proof lies with the appellant to substantiate claims of tax-free transactions, which was not met in this case.
Sales made outside Uttar Pradesh are excluded from turnover calculations for tax liability under the U. P. Sales Tax Act, reaffirmed by constitutional provisions.
The main legal point established in the judgment is the requirement for the assessing authority to record reasons before initiating proceedings under Section 35(7) of the JVAT Act and the emphasis on....
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