TAXAP/693/2015

Judgment text excerpt

NEUTRAL CITATION C/TAXAP/693/2015 JUDGMENT DATED: 11/06/2026 2026:GUJHC:38114-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 693 of 2015 With R/TAX APPEAL NO. 708 of 2015 With R/CROSS OBJECTION NO. 2 of 2015 In R/TAX APPEAL NO. 693 of 2015 With R/CROSS OBJECTION NO. 3 of 2015 In R/TAX APPEAL NO. 708 of 2015 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================= Approved for Reporting Yes No ✔ ================================================== STATE OF GUJARAT Versus ACQUAGAURD PLASTIC PVT LTD ================================================== Appearance: MR JAY TRIVEDI ASSISTANT GOVERNMENT PLEADER for the Appellant(s) No. 1 MR MANISH K KAJI(1030) for the Opponent(s) No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 11/06/2026 ORAL COMMON JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Assistant Government Pleader Mr. Jay Trivedi appearing for the appellant and learned advocate Mr. Manish Kaji appearing for the respondent in respective Tax Appeals. Page 1 of 15 Uploaded by () on Downloaded on : Tue Jun 30 23:11:43 IST 2026 NEUTRAL CITATION C/TAXAP/693/2015 JUDGMENT DATED: 11/06/2026 2026:GUJHC:38114-DB 2. These Tax Appeals are preferred under Section 78 of the Gujarat Value Added Tax Act, 2003 (For Short “the Act”) by the appellant – Revenue being aggrieved by the common order dated 17.07.2014 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad (For short “the Tribunal”) in Second Appeal No. 557 of 1998 with Second Appeal No. 215 of 1999. 3. This Court passed the following order on 29.10.2015 while admitting the appeals o