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BHARGAV D. KARIA, NIRAL R. MEHTA
Sapphire Foods India Private Limited – Appellant
Versus
State Of Gujarat – Respondent
JUDGMENT :
Bhargav D. Karia, J.
1. These petitions are arising out of the common issue regarding charging of service tax on the amount of value added tax collected by the petitioners.
1.1 As the issue is common, these petitions are heard analogously and are being disposed of by this common judgment and order.
1.2 Rule in Special Civil Application Nos.16620 of 2022, 17011 of 2022, 19080 of 2022, 16446 of 2023 and 16515 of 2023, returnable forthwith. Learned Assistant Government Pleader Mr.Chintan Dave waives service of notice of Rule on behalf of the respondents in these petitions.
2. For the sake of convenience, Special Civil Application No.705 of 2021 is treated as a lead matter.
3. The respondent raised a preliminary issue with regard to maintainability of the petitions in view of availability of the alternative remedy of filing statutory appeal under Section 73 of the Gujarat Value Added Tax Act, 2003.
3.1 The coordinate Bench of this Court vide order dated 12th January, 2021, considering the decision rendered in Tax Appeal No.349 of 2016 in case of Ambuja Cement Ltd. dealing with the similar issue applicable to the facts of the present case, has entertained this petition by issuing no
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....
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 legislative amendment to Section 10A of the Gujarat Sales Tax Act, 1969, effective from 01.04.1993, removed the exemption for turnover tax on sales to Oil Marketing Companies, establishing liabil....
The main legal point established in the judgment is that Mandi Shulk levied under Section 17(iii)(b) of the Adhiniyam falls within the definition of the expression 'sale price' as defined in Section ....
The court confirmed that sales tax liability requires clear evidence of collection, with the Tribunal correctly stating that merely inclusive pricing does not prove tax collection on exempt goods.
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