general index 2013-14 vol. 52 1343 sales tax …gstbar.org.in/pdf/journal/journal-54.pdf · general...

March - 2014 SALES TAX JOURNAL - 52

1343GENERAL INDEX 2013-14 VOL. 52

INDEXApril - 2013 to March - 2014 - Volume No. 52

-: Editors :-Shri N. N. Patel - Shri P. K. Soni

-: Index Compiled by :- Shri Harish N. Shah

The Gujarat Sales Tax Bar AssociationThe G.S.T.B. Association 4th Floor, “C”Block, Multi Storeyed Building, Lal Darwaja, Ahmedabad.

Phone : 25506305 Fax : 25501731 Email : [email protected] • R. D. Pathak Website : www.gstbar.org.in

General Contents(1) Editorial(2) President’s Desk(3) Articles

(4) H±É©É-80{ÉÉ SÉÖHÉqÉ{ÉÉà ÷ÖÅH»ÉÉù

(5) swËe swËe yËk÷íkkuLkk yøkíÞLkk [qfkËk(6) +qÉ±ÉlÉÉà{ÉÒ +÷ÉùÒ+àoÉÒ

(7) Gist of Important Judgments(8) Gist of the Judgments(9) Tribunal Judgements(10) Full Important Judgements

(11) ÊWÅqNÉÒ - +àH HàÊ±ÉeÉà»HÉà~É

(12) Introspection(13) “KING CAN DO NO WRONG”

(14) ¡ÉüÉÉànÉùÒ

(15) Representation & others

(16) Notifications

(17) X¾àù ~ÉÊù~ÉmÉÉà

(18) Association News

SALES TAX JOURNAL

1

SALES TAX JOURNAL - 52 March- 2014

1344 GENERAL INDEX 2013-14 VOL. 52

COMMITTEE MEMBERS FOR THE YEAR 2013-14

President : Devkaran L. Vaghasia

Vice President : Shri Balmukund N. Shah Shri Hemang P. Shah (Junagadh)

Hon. Secretaries : Shri Urvish V. Patel Shri Tejash R. Shah

Hon. Treasurer : Shri Nitin D. Thakker

Committee Members : Shri Axat Pareshkumar Shri Bipin B. Bhavsar Shri Harish N. Shah Shri Jayesh J. Shah Shri Mahendra K. Patel Shri Rupesh S. Shah

Ex-Officio Member : Shri Sanjay R. Sheth

Co-Opt Members : Shri Mahendra J.Tataria Shri Kulin B. Shah

Editors : Shri N. N. Patel Shri P.K.Soni

Associate Members : Shri Dhiren R. Gandhi (Nadiad)

Shri Ramesh V. Shah (Palanpur)

Shri Pravin R Mehta (Bharuch)

2



Shri N. N. Patel - Shri Nishant Shukla (April ‘12 to May ‘13) Shri N. N. Patel - Shri P. K. Soni (July ‘12 to March ‘14)

Issue No.

Month Page No.

1. April ‘13 5

2. May ‘13 101

4. July ‘13 313

5. August ‘13 421

6. September ‘13 537

7. October ‘13 661

Editorial

Issue No.

Month Page No.

8. November ‘13 821

9. December ‘13 909

10. January ‘14 1017

11. February ‘14 1109

12. March ‘14 1233

Issue No.

Month Page No.

1. April ‘13 7

2. May ‘13 103

3. June ‘13 205

4. July ‘13 315

5. August ‘13 423

6. September ‘13 539

Issue No.

Month Page No.

7. October ‘13 663

8. November ‘13 823

9. December ‘13 911

10. January ‘14 1019

11. February ‘14 1111

12. March ‘14 1235

Shri Sanjay R. Sheth (April ‘13 to May ‘13) Shri Devkaran L. Vaghasia (June ‘13 to March ‘14)

President’s Desk

3



Articles

No. Subject By Month Page No.

1 NÉÖWùÉlÉ ©ÉÖ±«É ´ÉÌyÉlÉ ´ÉàùÉ (»ÉÖyÉÉùÉ) +ÊyÉÊ{É«É©É - 2013 ¥ÉÉ¥ÉlÉà »É©ÉW

Axat Pareshkumar April - ‘13 8

2 Cenvat Credit CA Anand Jambuwala April - ‘13 12

3 01-04-2013 ùÉàWoÉÒ NÉÖWùÉlÉ ´Éà÷ HÉ«ÉqÉ©ÉÉÅ +É´Éà±É »ÉÖyÉÉùÉ ¥ÉÉ¥ÉlÉ{ÉÒ UiÉÉ´É÷

G. D. JAIN May - ‘13 104

4 ©É¾ÉùÉº÷Ä{ÉÉà ±ÉÉàH±É ¥ÉÉàeÒ ÷àKÉ (+à±É¥ÉÒ÷Ò){ÉÉà HÉ«ÉqÉà ùÉKÉ»ÉÒ +{Éà +{«ÉÉ«ÉÒ Uà.

Harish N. Shah May - ‘13 107

5 Effects of Changes in Abatements/Exemptions Under Service Tax

CA Manoj B. Shah May - ‘13 109

6 Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES)

Nirav Pankaj Shah May - ‘13 113

7 MÚk¤ íkÃkkMk ËhBÞkLk ðuhk ÔÞks ËtzLke Úkíke MÚk¤ WÃkh ðMkw÷kíkLke fkÞËuMkhíkk çkkçkík

J. S. Amin June - ‘13 206

8 NÉÖWùÉlÉ ùÉV«É©ÉÉÅ ¡É´ÉlÉÇ©ÉÉ{É +à{÷ÄÒ ÷àG»É ¥ÉÉ¥ÉlÉ{ÉÒ XàNÉ´ÉÉ<

G. D. JAIN June - ‘13 224

9 {É´ÉÒ H±É©É 11(7+à) +{Éà X¾àù ~ÉÊù~ÉmÉ....

Ishwarlal S. Rudalal June - ‘13 226

10 Service Tax Rules Mostly Used In Day to Day Practice

CA Manoj B. Shah June - ‘13 228

11 »ÉÌ´É»É ÷àKÉ ´«ÉÉW qÅe ùÉ¾lÉ «ÉÉàW{ÉÉ, 2013 ¥ÉÉ¥ÉlÉ ÷ÖHÒ »É©ÉW

Axat Pareshkumar July - ‘13 317

12 MÚk¤ íkÃkkMk ËhBÞkLk ðuhk ÔÞks ËtzLke Úkíke MÚk¤ WÃkh ðMkw÷kíkLke fkÞËuMkhíkk çkkçkík-2

J. S. Amin July - ‘13 321

4




13 Important Observation by Bombay High Court

Sunil Sagar July - ‘13 325

14 The advent of applicability of Service tax on charitable institutions

Divyesh C. Mehta July - ‘13 327

15 Cenvat Credit Rules, 2004 Applicable to Service Providers

CA Manoj B. Shah July - ‘13 332

16 Reverse Charge Under Service Tax

CA Anand Jambuwala Aug. - ‘13 425

17 Functus Officio......!!! J. S. Amin Aug. - ‘13 431

18 Section 6A under the C.S.T Act Thakorbhai C. Shah Aug. - ‘13 436

19 Voluntary Compliance Encouragement Scheme 2013

Monish Bhalla Aug. - ‘13 441

20 ´Éà÷{ÉÒ +ÉÅ÷ÒPÉÚÅ÷Ò Tejash R. Shah Aug. - ‘13 449

21 Procedure of Formation of Private Limited Company

CA Ajit C. Shah Aug. - ‘13 451

22 Seperate Value of Electrical work is a Part of Works Contract?

Sunil Sagar Aug. - ‘13 454

23 Franchise Agreement - Whether Liable to Vat or Service Tax

CA Anand Jambuwala Sept.-‘13 543

24 Period of limitation for Appeals and SLPs filed by Central or State Governments in Revenue matters

Manish K. Kaji Sept.-‘13 546

25 Gist of The Judgments Discussed in The Study Circle Meeting Held By CGCTC, Vadodara On 06/09/2013

Shri N.N.Patel Sept.-‘13 558

26 ´Éà÷{ÉÒ +ÉÅ÷ÒPÉÚÅ÷Ò Tejash R. Shah Sept.-‘13 575

27 ´Éà÷ LÉÉlÉÉ+à »ÉÉÅ§É²«ÉÉ ´ÉNÉù H±É©É 14+à ¾àc³{ÉÒ ~Éù©ÉÒ¶É{É ùq HùÒ +{Éà yÉeÉyÉe ¥ÉáH +à÷àSÉ©Éà{÷ ©ÉÚG«ÉÖÅ

Ishwarlal S. Rudalal Sept.-‘13 577

5




28 Important changes/announcements pertaining to the Service Tax law

Nirav Pankaj Shah Sept.-‘13 579

29 Threshold Exemption of Rs. 10 Lakh vis-à-vis Reverse Charge Mechanism under Service Tax

Kuntal Parikh Oct. - ‘13 665

30 Penalties prescribed u/s 78 of the service tax Act.

Divyesh C. Mehta Oct. - ‘13 674

31 Service Tax on Educational Services Over All View

CA Manoj B. Shah Oct. - ‘13 680

32 Important changes/announcements pertaining to the Service Tax law

Nirav Pankaj Shah Oct. - ‘13 686

33 Fraternal Twins – Central Indirect Taxes and Vat

Uchit N. Sheth Nov. - ‘13 825

34 Analysis of L & T Judgment Abhay Desai Nov. - ‘13 830

35 Question - Answer discussed in the Brain Trust Meeting at Two Days All India Conclave

Kulin B. Shah Nov. - ‘13 835

36 Scope of Rectification of Mistakes Under The Gujarat Value Added Tax Act

Kuntal Parikh Nov. - ‘13 842

37 Works Contract (Builders & Developers)

N. N. Patel Dec. - ‘13 913

38 H±É©É 11(7+à){ÉÉà +©É±É +{Éà <{É~ÉÖ÷ ÷àKÉ JàeÒ÷{ÉÉ qÉ´ÉÉ+Éà ~Éù lÉà{ÉÒ +»Éù

Sameer Siddhpuria Axat Pareshkumar

Dec. - ‘13 939

39 Plant and Machinery as Capital Goods.

J. R. Vasave Dec. - ‘13 947

40 Gujarat Textile Policy 2012- a Bird Eye View

Lalit M. Leuva Dec. - ‘13 998

41 Transfer of Right to Use Goods. J. R. Vasave Jan. - ‘14 1023

42 Fraternal Twins – Central Indirect Taxes And Vat

Uchit N. Sheth Jan. - ‘14 1040

6




43 Sale Price Abhay Desai Jan. - ‘14 1045

44 Levy of Service Tax on Transfer of Goods By Way of Hiring, Leasing, Etc.

Kuntal Parikh Jan. - ‘14 1049

45 Service Tax - Comparative Analysis

CA Manoj B. Shah Jan. - ‘14 1055

46 Various aspects of transfer of right to use any goods amounting to deemed sale

Manish K. Kaji Feb. - ‘14 1115


Uchit N. Sheth Feb. - ‘14 1146

48 ´ÉàùÉ¶ÉÉLÉ : NÉÖ{ÉÉà +àH »ÉX +{ÉàH Jay V. Thakkar Feb. - ‘14 1150

49 Service Tax on Goods Transport Agency [GTA] – An Analysis

CA Manoj B. Shah Feb. - ‘14 1152

50 Speech given at 18th RRC - Nainital

Divyesh C. Mehta Feb. - ‘14 1159

51 Penalty In Case of Payment Made Before Issue of Show-Cause Notice

Abhay Desai March - ‘14

1237

52 ´«É´É»ÉÉ«ÉÒ Ê©ÉmÉÉà{ÉÉ ùÉàW¥ÉùÉàW{ÉÉ ´«É´É»ÉÉ«É©ÉÉÅ ¾ÉoÉ´ÉNÉÒ A~É«ÉÉàNÉÒ ©ÉÉÊ¾lÉÒ

G. D. Jain March - ‘14

1240

53 ¥ÉÉàNÉ»É Ê¥É±É{ÉÉà ´«É´É¾Éù ¾Éà´ÉÉ UlÉÉÅ qÅe »ÉÅ~ÉÚiÉÇ~ÉiÉà qÚù HùlÉÉà ©ÉÉ{É.NÉÖWùÉlÉ ´Éà÷ ÷ÄÒ¥«ÉÖ{É±É{ÉÉà »Éù»É SÉÖHÉqÉà...

Ishwarlal S. Rudalal March - ‘14

1243

54 “Brain Trust” Replies given by Trustees at One Day Seminar on 15th, Feb., 2014

March - ‘14

1245


Uchit N. Sheth March - ‘14

1258

56 U]HZFT ;[<;8[1F AFZ V[;Ml;V[XG äFZF 5|l;wW Z_!# ÒV[;8LAL v ! v ZGM 8]\S;FZ

R.R. Nakar March - ‘14

1278

7



H±É©É 80{ÉÉ SÉÖHÉqÉ ÷ÚÅH»ÉÉù

©e fw÷eLk çke. þkn - ©e rLkøk{ fu. þkn

No. Gist of Decision Name of the Party Month Page No.

1 Arjdar “rIscR AeND DevlpmeN4” p/og/am potanu& fawNDe=n ibyar8 èDUtnI jmInm&a vav8I ma4e AapI tem&a9I tEyar 9t&a ibyar8 prt meXve teva èDUt pase9I meXvel ibyar8 te `rIdI n9I `rIdvero n lage.

messR ik&g AeND kvIn sID\s kopoRre=n. ÊÈÉÊÝDIÝÊÌÏ/ja.ÎÌÈ 9I ÎÌË ta.Ì/ÈË/ÊÈÉË

©Éà-13 126

2 INTALYTE-L 200 ML (ORANGE) je f/u4 jyusm&a iv=eq p/ma8m&a ANy 34ko/cIjo wmerI bnavel 2e. te ready to serve n9I, Ane ‘NON – FRUIT JUICE’ ho: teno smave= AnusUicÝÊ -agÝÐÏm&a 9ay.

:N4as famRaSyu4IkLs lI ÊÈÉÊ/DI/ÑÐ/ja.ÎÎÈ/ÎÎË ta.ÉÊ/ÈË/ÊÈÉË

©Éà-13 127

3 Aagm&a na= pamel cIjnu& k.ÉÉ•Ë–•Ae–m&a d=Ravel hetuAo ma4e 9ya vgr ANy rIte inkal 9to ho: tenI `rId pr -rel veranI ITC mXe nih.

ih4acI hom AeND la:f soLyu=n •:iNDya– lI. ÊÈÉÊ/DI/ÊÐÈ/ja.ÎÎÌ/ÎÎÏ ta.ÉÊ/ÈË/ÊÈÉË

©Éà-13 127

4 flevDR soparI jem&a Í% ANy cIjo wmerI ÑÍ% soparInu& p/ma8 ho: teno smave= AnusUicÝÊnI no&0ÝÍ m&a 9ay.

Aem. Je. 4êDlI&k p/a. lI. ÊÈÉÊ/DI/ÊÈÎ/ja.ÎÎÐ/ÎÏÉ ta.ÉÊ/ÈË/ÊÈÉË

©Éà-13 129

5 Dês huk no smave= dr@kamna sa0n (tool) m&a n 9ay, pr&tu AnusUicÝÊnI no&0ÝÐÏm&a 9ay.

hensm :NDS4Îyl kopoRre=n. ÊÈÉÊ/DI/ÉÉÌ/ja.ÎÏÊ/ÎÏÍ ta.ÉÍ/ÈË/ÊÈÉË

©Éà-13 129

8




6 Balloon (PTCA Catheter) Ane Inflation Deviceno smave= meiDkl iDva:s trIke AnusUicÝÊnI no&0ÝÊÐAe•ii– m&a 9ay.

merIl la:f sayNs :iNDya p/a.lI. ÊÈÉÊ/DI/ÉÎÈÝÉÎÉ/ja.ÎÏÎ/ÎÏÑta.ÉÍ/ÈË/ÊÈÉË

©Éà-13 130

7 :lek4ôink 4a:p ve ib/j wTpadn sa9e s&kXayel g8I =kay nih te9I tenI vera=a` n mXe.

guruk<pa k/af4 p/a.lI. ÊÈÉÊ/DI/ÉÍÉ/ja.ÎÐÈ/ÎÐË ta.ÉÍ/ÈË/ÊÈÉË

©Éà-13 131

8 :NDS4Îyl Aovnno smave= AnusUic Ý ÊnI no&0 Ý ÍÐAe m&a 9ay 2e.

messR SviStk :lek4ôpavr p/a. lI. ÊÈÉËÝDIÝÉÑ/ja.Ï 9I ÉÈ ta.ÈÌ/ÈÌ/ÊÈÉË

©Éà-13 132

9 “PTEE Gland Packing – Graphited” no smave= resIDyurI guD\z trIke AnusUicÝÊ nI no&0ÝÐÏ m&a 9ay.

messR prfek4 peik&g :NDS4Îz ÊÈÉËÝDIÝÉÍ/ja.ÉÌ/ÉÏ ta.Ì/ÈÌ/ÊÈÉË

WÚ{É-13 242

10 Indigold namna àtrono smave= te AogReink ho: AnusUicÝÉnI no&0ÝËÑm&a 9ay.

messR AeBsoLyu4 Spei=yalI4I keimkLs ÊÈÉÊÝDIÝ ÊÊÍÝÊÊÑ / ja.ÉÐ/ÊÊ ta.Ì/ÈÌ/ÊÈÉË

WÚ{É-13 243

11 “Silicon Dioxide (CABOSIL-M5)”no smave= AnusUicÝÊnI no&0ÝÐÏm&a resIDyurI guDz\ trIke 9ay.

messR jy kem makeR4I&g ÊÈÉÊÝDIÝËÉÍ /ja.ÊÊ/ÊÍ ta.Ì/ÈÌ/ÊÈÉË

WÚ{É-13 245

12 reDIimx koNkÎ4ne sPlay krI g/ahkna S9Xe j: potanI m=InrI Ane mjUro µara pa9rI Aape te isivl vkRs koN4âk4 g8ay.

sjRn :Nf/akon p/a.lI. ÊÈÉÊ/DI/ÊÌÐ / ja.ËÈ/ËË ta.Ð/ÈÌ/ÊÈÉË

WÚ{É-13 245

13 ifD sPlImeN4 Ae p8 ke4l fID 2e. Da: keiL=ym foSfe4 Ae ifD sPlImeN4 ho: ke4l fID trIke AnusUicÝÉnI no&0ÝÉÉm&a smaivQ4 9ay.

Spa vI4ÝmIn p/a.lI. ÊÈÉË/DI/ÉÈ /ja.ËÑ/ÌÉ ta.Ð/ÈÌ/ÊÈÉË

WÚ{É-13 246

9




14 loco Ae `m8 ho: frsa8 trIke AnusUicÝÉnI no&0ÝÊÊma& t9a loco vaprI bnavel bgRr, ipTza, f/eNkI, seNDvIc ma4e frsa8nI yadIm&a no&0 n ho: te b0I j cIjono AnusUicÝÊnI no&0ÝÐÏm&a samve= 9ay.

messR gopal `m8 haws. ÊÈÉËÝDIÝÏÍÝÏÑ/ja. ÌÎ/ÌÑ ta.ÉÊ/ÈÌ/ÊÈÉË

WÚ{É-13 247

15 ArjdarnI cIj (GEO TEXTILE)no smave= AnusUic ÝÊ nI no&0ÝËÊ fabrics sa9e klmÝÍ•Ê– he5Xna jahernama k/m&ak no&0ÝÉ “fabrics of all types… m&a 9ay.

messR sI4IAem 4eknIkl 4ex4a:l lImI4eD ÊÈÉÊÝDIÝÊÏÏ /ja.ÉÈÑ/ÉÉÊ ta.ÉÎ/ÈÍ/ÊÈÉË

WÚ±ÉÉ<-13 344

16 Rubberized calendared fabric no smave= AnUsuicÝÊnI no&0ÝËÊ sa9e klm ÝÍ•Ê– hee5Xna jahernama& k/ma&k Š@AecAenÝËÍ no&0ÝÉ ma& 9ay tem 5ravvama& Aave 2e.

messR Apolo 4aysR lImI4eD ÊÈÉËÝDIÝÉÎ/ ja.ÉÉÏ/ÉÊÈ ta.ÉÏ/ÈÍ/ÊÈÉË

WÚ±ÉÉ<-13 345

17 reGyule4s$ Ane DIms$no smave= AnusUic ÝÊnI no&0ÝÌÍ na jahernama k/ma&k Š @AecAen ÝÊÉ, ta. ÈÉÝÈÐÝÊÈÈÑnI yadIna k/ma&k Š ÊÎma&, SvIc Ane soke4 Î Aem.pI. su0I Ane ÊÍÈ voL4ej su0Ino smave= AnusUicÝÊnI no&0ÝÌÍ Aa;.4I. p/oDk4^sna he5Xna jahernama k/ma&k Š @AecAenÝÊÉnI yadIna k/ma&k ÝÊÐma& 9ay .

messR geLko :lek4^oinks p/a/.lI. ÊÈÉÊÝDIÝËÈË Ý Ë È Î / j a . É Ê É / É Ê Ìta.ÉÏ/ÈÍ/ÊÈÉË

WÚ±ÉÉ<-13 345

18 MOONLIGHT T-5 WITH GP BALLAST” Ae Compact fluorescent lamp ho; kvD$ me4r trIke klm Ý Í•Ê– he5Xna jahernama k/ma&k Š @AecAenÝËÍ, ta. ËÉÝÈËÝÊÈÈÎ nI no&0ÝÎÉ Compact fluorescent lamp ma& smaivQ4 9ay 2e.

messR geLko :lek4^oinks p/a/.lI. ÊÈÉÊÝDIÝÊÑÏ /ja.ÉÊÍ/ÉÊÐ ta.ÉÏ/ÈÍ/ÊÈÉË

WÚ±ÉÉ<-13 346

10




19 ArJdarnI cIj D.O.R.B •De-Oiled Rice Bran– kek Sv£pma& n9I pr&tu pavDr Sv£pm&a ho; ke4l FID g8ay Ane teno smave= p=u Aahar trIke AnusUicÝÉnI no&0ÝÉÉ cattle feed ma& 9ay.

messR [aI låmI Aeg/o :NDS4Îz ÊÈÉÊÝDIÝÊÐÉ /ja.ÉÊÑ/ÉËÊ ta.ÉÐ/ÈÍ/ÊÈÉË

WÚ±ÉÉ<-13 347

20 bayo fyuAl no smave= AnusUicÝÉnI no&0ÝÊË•iii– m&a 9ay

messR @ya :ko p/oDk4s p//a.lI. ÊÈÉÊÝDIÝÊÐÊ /ja.ÉËË/ÉËÎta.ÉÐ/ÈÍ/ÊÈÉË

WÚ±ÉÉ<-13 348

21 Fo4og/aifk kemIkl fkt 4ex4a:l :NDS4Îzm&a j vprata hoy teva n ho: te :NDS4Îyl :npu4 n9I, te9I AnusUicÝÊnI no&0ÝÐÏm&a smaivQ4 2e.

messR @Ndal fo4o lImI4eD. ÊÈÉÉÝDIÝÊÍÎ ÝÊÎÊ /ja.ÉËÏ/ÉÌÈ ta.ÉÐ/ÈÍ/ÊÈÉË

WÚ±ÉÉ<-13 349

22 ‘AartI se4’ Ae :lek4ôink vaÀ n hoy tevu& :lek4Îkl Myuizym :NS4ûmeN4 2e, teno smave= AnusUicÝÉnI no&0ÝÌËm&a 9ay tem 5ravvam&a Aave 2e.

me. iv[vkmRa AeN@nIyrI&g vkRs. ÊÈÉÊÝDIÝÊÊË / j a . É Ï Ê / É Ï Í ta.ËÉ/ÈÍ/ÊÈÉË

WÚ±ÉÉ<-13 350

23 Baayomas ib/ke4no smave= AnusUicÝÊnI no&0ÝÐÏm&a 9ay, pr&tu klmÝÍ•Ê–nI no&0ÝËÏno la- mXe.

messR Aebelon Aeg/IsayNsIs lImI4eD. ÊÈÉÊÝDIÝÊÍÈ /ja.ÉÏÎ/ÉÏÑ ta.ËÉ/ÈÍ/ÊÈÉË

WÚ±ÉÉ<-13 351

24 Ko4n S4ok, kyumIn S4ok, p/osepIsno smave= fayrvuDnI no&0 AnusUicÝÉm&a no&0 ÊË•É–m&a 9ay.

messR Aebelon Aeg/IsayNsIs lImI4eD. ÊÈÉÊÝDIÝÊÍÉÝÊÍÎ/ja.ÉÐÈ/ÉÐË ta.ËÉ/ÈÍ/ÊÈÉË

WÚ±ÉÉ<-13 351

25 A&atr raQ4Îy veca8 9t&a malma vpra= 9ta malnI vera sihtnI `rIdI ik&mtno wpr klmÝÉÉ•Î– mujb nIÊ% kpat krvanI 9ay.

messR Aerolex kebLs p/a. lI. ÊÈÉËÝDIÝÉÌ /ja.ÊÉÊ/ÊÉÍ ta.ÊÎ/ÈÎ/ÊÈÉË

»É~÷à. 13 592

11




26 “:NDS4Îyl Aovn” Ae malna wTpadnm&a vpratI m=InrI ho: teno smave= AnusUicÝÊnI no&0ÝÍÐAe m&a 9ay.

messR SviStk :lek4ôpavr p/a. lI. ÊÈÉËÝDIÝÉÑ /ja.Ï/ÉÈ ta.Ì/ÈÌ/ÊÈÉË

»É~÷à. 13 593

27 DerI :NDS4Îzm&a vpratI nIcenI cIjvStuAono smave= m=InrI AessrIz trIke AnusUicÝÊnI no&0ÝÍÐAe m&a 9ay.

messR royl AeN@nIyrI&g, mhesa8a ÊÈÉËÝDIÝÌÈÝ ÌÍ/ja.ÊËÊ/ÊËÍ ta.ÉÉ/ÈÏ/ÊÈÉË

»É~÷à. 13 594

28 y&ai{ak bo4 Ae AnusUicÝÊnI no&0ÝÐÉ mujb verapa{a ho:, tena wTpadnm&a vpratI cIjvStuAonI `rIdI pr cUkvayel veranI 4ex k/iD4 klm Ý11(3)(a)(vi) )yane let&a mXvapa{a 9ay.

messR v£8 AeN4rp/a:z ÊÈÉËÝDIÝËÌ /ja.ÊËÎ/ÊËÑ ta.ÉÉ/ÈÏ/ÊÈÉË

»É~÷à. 13 594

29 “coko fleks” no smave= AnusUicÝÊ nI no&0ÝÏÌAe m&a 9ay.

messR =&ait fuD kem p/a.lI. ÊÈÉËÝDIÝËÑ /ja.ÊÌÉ/ÊÌÌ ta.ÉÍ/ÈÏ/ÊÈÉË

»É~÷à. 13 595

30 Rice Crispy Ae Kurmura ho; kv6R me4r trIke AnusUic ÝÉ nI no&0ÝËÊ Farsan and eatables……. nI yadIna k/m&ak ÝÉÑ m&a smave= 9ay.

messR =&ait Sneks p/a.lI. ÊÈÉËÝDIÝÍÏ /ja.ÊÌÍ/ÊÌÐ ta.ÉÎ/ÈÍ/ÊÈÉË

»É~÷à. 13 596

31 LED Street Light Solar Ane LED Light no smave= Anuk/me AnusUicÝÊ nI no&0ÝÐÏ m&a resI6yurI gu6z trIke t9a AnusUicÝÊnI no&0 Ý ÎÉ m&a 9ay

messR Aa= kyub la:4I&g p/a.lI. ÊÈÉÉÝDIÝÑÐÝÑÑ /ja.ÊÌÑ/ÊÍÊ ta.ÉÍ/ÈÏ/ÊÈÉË

»É~÷à. 13 597

32 Fiber glass cast tape Ane wheel chairs (with battery Ane without battery) b&neno smave= AnusUicÝÉnI no&0 ÝË nI pe4ano&0 Anuk/me •ÉÍ– t9a •Ñ– ma& 9ay.

messR ivjy sayN4IfIk AeND s@Rkl k&pnI. ÊÈÉËÝDIÝËÊÝËË/ja.ÊÌÍ/ÊÌÏ ta.ÉÎ/ÈÏ/ÊÈÉË

»É~÷à. 13 597

12




33 Aayat krel Bluetooth Speaker with microphone AnusUicÝÊ nI no&0ÝÌÍ Aa:.4I.p/oDk4s he5Xna jahermana k/m&ak Š @AecAenÝÊÉnI yadI k/m&akÝÉË m&a smave= 9ay.

messR [aI s&tk<pa AePlayNsIs p/a.lI., ÊÈÉËÝDIÝÎÍ /ja.ÊÍÐ/ÊÎÉ ta.ÉÎ/ÈÏ/ÊÈÉË.

»É~÷à. 13 598

34 ArjdarnI cIj S S Wiremesh (Twill) Mfg’ no smave= kvDR me4r trIke AnusUicÝÊnI no&0ÝÐÏm&a 9ay 2e.

messR jlaram vayr me= k&pnI. ÊÈÉËÝDIÝÐÉ /ja.ÊÎÍ/ÊÎÐ ta.ÉÏ/ÈÏ/ÊÈÉË.

»É~÷à. 13 599

35 nIce pEkI k/m&akÝÉ 9I Í dU0 Ane DerI p/oDk4sm&a vpratI “m=InrI” ho: teno smave= AnusUicÝÊ nI no&0ÝÍÐ Ae m&a 9ay t9a k/m&akÝÎ 9I ÉÉ nI cIjo Ae imLko Skenm&a vprata “pa4Rs” hova9I teno smave= AnusUicÝÊnI no&0ÝÍÐAe Machinery m&a 9ay 2e.

messR :NDIfos AenalI4Ikl p/a. lI. ÊÈÉËÝDIÝÌÎÝÍÍ /ja.ÊÐÍ/ÊÐÐ ta.ÊÌ/ÈÏ/ÊÈÉË

»É~÷à. 13 599

36 “Door Closer”no smave= AnusUicÝÊ nI no&0ÝÐÏma& resIDyurI guDz trIke 9ay tem 5ravvama& Aave 2e.

messR Aa:DIyl ha:D^olIks. ÊÈÉËÝDIÝÉËÐ /ja.ÊÐÑ/ÊÑÊ ta.ÊÌ/ÈÏ/ÊÈÉË.

»É~÷à. 13 602

40 BleNk sIDI pr ra:4 krvanI p/ik/ya wTpadn g8ay. Aa BleNk sIDI ra:4 krI puStk sa9e f/I Aapel hoy te9I tena veca8 wpr vero -rel tenI `rIdna veranI ITC mXvapa{a n9I.

messR [aI@ :Mpek4 p/a. lI. ÊÈÉËÝDIÝÐÊÝÐË /ja.ÊÑÌ/ÊÑÏta.ÊÌ/ÈÏ/ÊÈÉË.

»É~÷à. 13 603

41 Arjdare d=Ravel Ñ PlaiS4knI cIjo Ae 3rvpra=nI cIjo hova9I teno smave= AnusUicÝÊ nI no&0ÝÐÈm&a 9ay tevo 5ravvam&a Aave 2e.

messR [aI@ pa4IR seLs ÊÈÉËÝDIÝÉÉÏÝÉÊÍ /ja.ÊÑÐ/ËÈÉ ta.ÊÌ/ÈÏ/ÊÈÉË

»É~÷à. 13 603

13




46 ArjdarnI cIjo fa;br Glas rI:Nfos$meN4 p/oDk4 hova9I AnusUic ÝÊnI no&0ÝÌÊ Ae :NS4^Iyl ;npu4 he5Xna @.Aec.Aen ÝËË ta.ËÉ.ÈË.ÊÈÈÎnI yadIna k/ma&kÝÉÏÊ m&a 9ay tem 5ravvama& Aave 2e.

messR Aeron koMpozI4 p/a.lI. ÊÈÉÊÝDIÝÉÑÉÝÉÑÍ /ja.ËÈÊ/ËÈÍ ta.ÊÌ/ÈÏ/ÊÈÉË.

»É~÷à. 13 605

47 4ayr 4yubnI wTpadn p/ik/yam&a vprata fyuAlnI ITC wTpaidt 9ta 4ayr 4yub rajy bhar b/&a.4^a. 9ay 2e. Aa9I k. ÉÉ•Ë–•bI–•Ê– t9a ÉÉ•Ë––•bI–•Ë– mujb Ì% 34aDvanI 9ay. rbr4ayrna Sk/ep Ae ‘:ND. :npu4” 2e.

messR sIya4 lImI4eD k&pnI. ÊÈÉÉÝDIÝÉÑÑÝÊÈÈ /ja.ËÈÎ/ËÈÑ ta.ÊÌ/ÈÏ/ÊÈÉË

»É~÷à. 13 607

48 Distress Alert Transitter no smave= AnusUicÝÊ nI no&0ÝÌÍ Aa;.4I. p/oDk4s he5Xna jahernama nI yadIna k/m&ak Š ÊË•Ê– m&a 9ay tem 5ravvam&a Aave 2e.

messR komola:n AeroSpes lImI4eD ÊÈÉËÝDIÝÉ /ja.ËÉÈ/ËÉË ta.ÊÌ/ÈÏ/ÊÈÉË.

»É~÷à. 13 608

49 Nyu jnre=n 4eknolo@ µara korozn ip/veN=nna isivl vkR Ae ibiL6&g kN4^k=nno -ag g8ato hova9I klmÝÉÌAe he5Xna jahernama k/m&ak Š @AecAenÝÉÈÎ, ta. ÉÉÝÉÈÝÊÈÈÎnI no&0ÝË•Ê– no la- mXe.

messR 0I DI. Aar. :iNDya ÊÈÉËÝDIÝÉËÑ /ja.ËÊË/ËÊÍ ta.Ê/ÈÐ/ÊÈÉË

+ÉàG÷Éà 13 696

50 iviv0 Ao:l kulsRno smave= vpra=ne Aa0are je te no&0m&a 9ay.

messR S4aNDDR reiDye4sR p/a.lI. ÊÈÉËÝDIÝÎÎÝÏÌ /ja.ËÊÏ/ËËÈ ta.Ê/ÈÐ/ÊÈÉË

+ÉàG÷Éà 13 697

51 ‘konRfleks’ Ae ‘mmraÝkurmura’ trIke klmÝÍ•Ê– nIcena jahernama k/m&ak nI no&0ÝÉÑ m&a smaivQ4 2e.

messR =&ait fuDs •:iNDya– p/a.lI. ÊÈÉËÝDIÝÍÎ /ja.ËÉË/ËËÌ ta.Ê/ÈÐ/ÊÈÉË

+ÉàG÷Éà 13 700

14




52 iviv0 Ao:l sILsno smave= m=InrIna -ag trIke AnusUicÝÊnI no&0ÝÍÐAe m&a 9ay.

messR sIlI&g 4eknolo@s ÊÈÉËÝDIÝÉÎÊÝÉÎÎ /ja.ËËÍ/ËËÐ ta.Ê/ÈÐ/ÊÈÉË

+ÉàG÷Éà 13 701

53 s&caln, me:4enNs, rIper iv. Svy& krI, potana Aopre4r µara s&cailt DI.@. se4 -aDe Aapvano Vyvhar Ae mal vaprvana hkknI tbidlI nIce veca8no Vyvhar n9I.

messR låmI AeN@nIyrI&g vkRs ÊÈÉËÝDIÝÉÌÉ /ja.ËÌÌ/ËÌÏ ta.Ï/ÈÐ/ÊÈÉË

+ÉàG÷Éà 13 702

54 AefLyuAN4 4Î4meN4 drMyan veS4 vo4rne 4̂I4meN4 krva drMyan meXvel bayo masno smave= AnusUicÝÉnI no&0ÝÊÌm&a 9ay. veS4 vo4rnu& =ui)0kr8 Ae veca8 n9I, Ane Aa9I te p/ik/ya drMyan vpratI cIjonI ITC mXvapa{a n9I.

messR AeNvayro :Nf/aS4^kcr k&pnI lImI4eD ÊÈÉÊÝDIÝÊÑÐÝËÈÈ /ja.ËÍÉ/ËÍÌ ta.ÉÊ/ÈÐ/ÊÈÉË

+ÉàG÷Éà 13 703

55 “vnv<i)0” je jmInm&a 2&4kav ma4e vpratu, ko: keimkl riht àtr ho: teno smave= AogeRink meNyor trIke AnusUicÝÉ 9I no&0ÝËÑ m&a 9ay.

messR p/oÝ@ Aeg/o p/a.lI. ÊÈÉËÝDIÝÊÉÝÊÍ /ja.ËÏÊ/ËÏÍta.ÊÑ/ÈÐ/ÊÈÉË

Êe»Éà. 13 964

56 “Glas fa;br” je vahno ma4enIbe4rI na wTpadn ma4e vpratu& ho; te ;NS4Îyl ;npu4 ho; teno smave= AnusUic ÝÊnI no&0 ÝÌÊ Ae ma& sIrIyl n&ÝÊÈÌma& 9ay.

APCO ;NDS4Îz lImI4eDÊÈÉËÝDIÝÊÊÈ /ja.ÌÊË/ÌÊÎ ta.ÊÎ.ÈÑ.ÊÈÉË

Êe»Éà. 13 965

57 Ao4ome4Ik pawc fomI&g ,iflI&g Ane sIlI&g krtI m=InrI wTpadn kamma& vpratI ho;, Ao4ome4Ik fomR fIl, sIl m=In no smave= AnusuicÝÊnI no&0ÝÍÐAe ma& 9ay

mess$ smp$8 feib/ke=n p/a.lI. ÊÈÉËÝDIÝÉÐÏ /ja.ÌÊÏ/ÌËÈ ta.ÊÎ.ÈÑ.ÊÈÉË

Êe»Éà. 13 965

15




58 manvs&cailt n hoy teva pavr bIDr Ane pavr ba;NDrno Aeg/Iklcrl ;kvIpmeN4 trIke, AnusUicÝÊnI no&0 É ma& smave= 9ay.

mess$ -Uim kopo$re=n ÊÈÉËÝDIÝÉÉÝÉÊ /ja.ÌËÊ/ÌËÍ ta.ËÈ.ÈÑ.ÊÈÉË

Êe»Éà. 13 966

59 Light Emitting Diode(LED)no smave= trIke AnusUicÝÊnI no&0ÝÐÏ resIDyurI guD\z ma& 9ay

messR iflIPs ;lek4ôinks ;iNDya p/a.lI ÊÈÉÊÝDIÝÊÍÏ /ja.ÌËÐ /ÌÌÉ ta.Ë/ÉÈ/ÊÈÉË

X{«ÉÖ. 14 1070

60 dirya; =evaX Ae smu²jNy jEivk àtr ho; teno smave= AogeRink meNyor trIke AnusuicÝÉnI no&0ÝËÑ m&a 9ay

messR vaja vrja&g meram8 ÊÈÉËÝDIÝÉÐÎja.ÌÌÊ /ÌÌÍ ta.Ë/ÉÈ/ÊÈÉË

X{«ÉÖ. 14 1070

61 nupur mhe&dIno wpyog ha9 pge lgavva ma4e 9to ho; AnusUicÝÉ nI no&0ÝËÌ Ý Heena Powder (Mahendi)- m&a 9ay

messR je ke seLs ÊÈÉËÝDIÝÐÌ /ja.ÍÏÐ /ÍÐÉ ta.ËÉ/ÉÊ/ÊÈÉË

X{«ÉÖ. 14 1071

62 “KAJAL CONE RED” Ae mhe&dI ho; AnusuicÝÉ nI no&0ÝËÌna =Bdo Heena Powder (Mahendi) m&a smaivQ4 9ay

messR kajl duLhn mhe&dI seN4r ÊÈÉËÝDIÝÉÌÑ /ja.ÌÍÑ/ÌÎÊ ta.ÉÌ/ÉÈ/ÊÈÉË

X{«ÉÖ. 14 1072

63 ma;k/o ;rIge=n isS4mna -ago trIke k.Í•Ê–na ja.na.na k/ma&k ÑÌ Maa& ke pa;p fI4I&gsnI trIkenI no&0 ÊÍm&a,no&0ËÌma&.Aeig/;ND.;npu4nI yadIma& k/ma&k ÊËÏma& vaLvnI no&0ma& smaivQ4 9tI cIjo A&ge in8$y.

messR pare` AeN@nIyrI&g vk$s ÊÈÉËÝDIÝÉÍÊÝÉÎÉ /ja.ÌÏË/ÌÏÎ ta.ÉË/ÉÉ/ÊÈÉË

X{«ÉÖ. 14 1072

64 Membrane, Key pads no smave= Aa;.4I.p/oDk4s trIke AnusUicÝÊnI no&0ÝÌÍ he5X 9ay

messR Ae. Je. :NDS4Îz ÊÈÉËÝDIÝÊÝÑ ja.ÌÏÏ /ÌÐÈ ta.ÉË/ÉÉ/ÊÈÉË

£àúÉÖ. 14 1169

16




65 Goapal nmkIn b/aNDnem he5X vecatI ho; teno smave= AnusUicÝÊnI no&0ÝÌÐ•Ë–•sI– ma& 9ay.

messR gopal AejNsI ÊÈÉËÝDIÝÉÑÎ ja.ÌÐÍ /ÌÐÐ ta.ÉË/ÉÉ/ÊÈÉË

£àúÉÖ. 14 1171

66 jrI 4IkkIno smave= klmÝÍ•Ê– he5Xna jahernama nI no&0Î•Ê–ma & 9ay.

messR purb fe=n ÊÈÉËÝDIÝÊÐÈ/ ja.ÍÉÉ/ÍÉÌ ta.ËÈ/ÉÉ/ÊÈÉË

£àúÉÖ. 14 1172

67 JudI JudI ;N6S4Îzma& vpratI iviv3 cIjanae smave= wpyaeg Aa3airt m=InrInI AesesrI A9va mezir&g ;NS4ûmeN4nI nae&3ma& 9ay.

me. yuinfaes AeNvayrae4âenIk pa/.lI. ÊÈÉÊÝDIÝËÈÏÝËÉÌ/ta.ÎÝÉÊÝÊÈÉË

©ÉÉSÉÇ 14 1268

68 srkarI ̀ ata Ae ba&3kam nI p/v<it ma4e srkar nI vtI m=InrI t9a malsaman `rIdI te vaprya bad ibnwpyaegI 9tI cIjea wpr vera nae dr.

kay$palk ;jner , keN±Iy karàna& iv-ag•mag$ Ane mkan–, Amdavad ÊÈÉËÝDIÝÊÐËÝÊÑÌ /ta.ÉÎÝÉÊÝÊÈÉË

©ÉÉSÉÇ 14 1270

69 QUAKER OATS Ae OAT nae lae4 2e je cereal nae lae4 2e tenae smave= Anu.É nI nae&À ÉÊ•Ê– ma& 9ay.

mess$ m&glm make$4I&g,ÊÈÉËÝDIÝÉË ta.ÉÑÝÉÊÝÊÈÉË

©ÉÉSÉÇ 14 1271

70 Paaepkaen•sae$L4I–, Paaepkaen$•b4r– nae smave= Anu.É nI nae&3 ÉÊ•É– ma& 9ay.

mess$ f/e= kean$ sIrIyLs pa/. lI. ÊÈÉËÝDIÝÊÌÏÝÊÌÐ. ta.ÊÈÝÉÊÝÊÈÉË.

©ÉÉSÉÇ 14 1272

17



su. yuMk. y{eLk - {Äwfh su. y{eLk

swËe swËe yËk÷íkkuLkk yøkíÞLkk [qfkËk

No. Subject In the Case of Month Page No.

1 ðfoMk fkuLxÙuõx : Qå[f ðuhku ÷k¼ : Ãkh{eþLk íkkífk÷ef yMkhÚke hË : fwËhíke LÞkÞLkk rMkîktíkLkku ¼tøk

çkeyuMkMkeÃkeyu÷ EL£kMxf[h ÷e{exuz rðYî fku{þeoÞ÷ xuûk ykuVeMkh yLku çkeò 63 ðeyuMkxe 1 - økwshkík nkEfkuxo íkk.28-3-2013

»É~÷à.-13 621

2 hksMÚkkLk nkEfkuxo - fkÞËuMkh ÷køkw Ãkzíkk ðuhkLkk Ëh fhíkkt Ÿ[k Ëhu ðuhku ðMkq÷ðku

rnLËwMÚkkLk fkuÃkh ÷e{exuz rðYî fku{þeoÞ÷ xuûk ykuVeMkh, ÍwLkÍwLkw hksMÚkkLk nkEfkuxo (sÞÃkwh çkU[) íkk.9-4-2013 - 63 ðeyuMkxe 63

»É~÷à.-13 621

3 çkúkt[ xÙkLMkVh : Vku{o - yuV ykfkhýe{kt Lkk hsq ÚkE þfíkkt.......

yuøkúe{kMk fur{fÕMk ÷e{exuz rðYî nrhÞkýk hkßÞ yLku çkeò 64 ðeyuMkxe 134 - íkk.12-2-2013 Ãktòçk yLku nrhÞkýk nkEfkuxo

+ÉàG÷Éà.-13 715

4 ÔÞks : heðeÍLk ykËuþ fuøk Vk{o «k. ÷e{exuz rðYî nrhÞkýk hkßÞ yLku çkeò 64 ðeyuMkxe 144 - íkk.8-4-2013 Ãktòçk yLku nrhÞkýk nkEfkuxo

+ÉàG÷Éà.-13 715

5 yuLxÙe : yuÕÞwr{LkeÞ{ økúuLÞwyÕMk (yuÕÞwr{LkeÞ{ Ãkkðzh)

S. fu. {kE¢ku {ux÷ «k. ÷e{exuz rðYî {æÞ «Ëuþ hkßÞ yLku çkeò 64 ðeyuMkxe 147 - íkk.15-5-2013 {æÞ «Ëuþ nkEfkuxo

+ÉàG÷Éà.-13 716

6 heVtz WÃkh ÔÞks : yuLxÙe xuûkLkk {ktøkýk Mkk{u ðu[kýðuhkLkwt heVtz yuzsMx Lkk fhe þfkÞ.

xÙkLMk{eþLk fkuÃkkuohuþLk ykuV yktÄú «Ëuþ ÷e{exuz rðYî fku{þeoÞ÷ xuûk ykuVeMkh,niËhkçkkË 64 ðeyuMkxe 155 - íkk.6-2-2013 - yktÄú «Ëuþ nkEfkuxo

+ÉàG÷Éà.-13 716

18




7 Mkeðe÷ yLku E÷ufxÙef÷ fkuLxÙkõxMko rçkÕzMko yuMkkuMkeyuþLk ykuV ELzeÞk yLku çkeò rðYî W¥kh «Ëuþ hkßÞ yLku çkeò 64 ðeyuMkxe 160 - íkk.6-8-2012 y÷knkçkkË nkEfkuxo

+ÉàG÷Éà.-13 717

8 MkŠðMk xuûk : õ÷çk yLku íkuLkk Mk¼kMkËku ðå[u MkuðkykuLke ykÃk÷u

MÃkkuxoMk õ÷çk ykuV økwshkík ÷e{exuz rðYî ÞwrLkx ykuV ELzeÞk yLku çkeò 64 ðeyuMkxe 191 - íkk.25-3-2013 økwshkík nkEfkuxo

+ÉàG÷Éà.-13 717

9 ELkÃkwx xuûk ¢uzex hkurnLke Vuhþ «k. ÷e{exuz rðYî MkuÕMk xuûk ykuVeMkh, çkezkuLk MxÙex [kso yuLk çkeò 64 ðeyuMkxe 203 - íkk.12-4-2012 ðuMx çkUøkk÷ xuûkuþLk xÙeçÞwLk÷

+ÉàG÷Éà.-13 717

10 yuLxÙe : ykxeoVeþeÞ÷ ̂ ÷kðh ÃkuxÕMk yu{. yu{. Wãkuøk rðYî yuzeþLk÷ fr{þLkh ykuV fku{þepÞ÷xu ûkeMk ÍkuLk-1, økktÄeLkøkh, çkUøk÷kuh 64 ðeyuMkxe 215 - íkk.11-6-2012 fýkpxf nkRfkuxo

+ÉàG÷Éà.-13 718

11 ykuÕxhLkux hu{uze økúeLk ÷uLz yuûkÃkkuxo «k.÷e{exuz rðYî ykrMkMxLx fr{þLkh Mkexe, LktËLk{ yuMkuMk{uLx Mkfo÷, [iLkkE {ÿkMk nkEfkuxo - íkk.21-3-2013 - 65 ðeyuMkxe 69

X{«ÉÖ.-14 1075

12 ÃkuLkÕxe : xÙf MkkÚku fkuY rLkÞík Vku{o ‘yuMkxe-18’ nkuðkLkk fkhýu MkeÍh

ykMkeMxLx fku{þeoÞ÷ xuûk ykuVeMkh, ^÷k#øk Mfkuz-1, ys{uh rðYî ykEMkeykE ELzeÞk ÷e{exuz hksMÚkkLk nkEfkuxo, sÞÃkwh çkut[ 66 ðeyuMkxe 9 - íkk.3-5-2013

X{«ÉÖ.-14 1076

19




13 yu÷eSçke÷exe «{kýÃkºk hk{økZ Mke÷efk «k.÷e{exuz rðYî ykMkeMxLx fr{þLkh, fku{ŠþÞ÷ xuûkeMk, MÃku~Þ÷ Mkfo÷-2, sÞÃkwh hksMÚkkLk nkEfkuxo, sÞÃkwh çktu[ 66 ðeyuMkxe 514 - íkk.16-7-2013

X{«ÉÖ.-14 1076

14 heMxkuhuþLk yuÃ÷efuþLk «kuõxh yuLz økuBçkh nkESLk yuLz nuÕÚkfuh ÷e{exuz rðYî yuzeþLk÷ zeðeÍLk÷ zuÃÞwxe fr{þLkh ykuV fku{þeoÞ÷ xuûk, #Ëkuh yLku çkeò {æÞ«Ëuþ nkEfkuxo, #Ëkuh çkU[ íkk.4-10-2013 - 66 ðeyuMkxe 525

X{«ÉÖ.-14 1077

15 yuLxÙe : VuçkúeõMk õ÷kuðexe xuûkxkEÕMk rðYî íkkr{÷Lkkzq hkßÞ {ÿkMk nkEfkuxo íkk.23-8-2013 - 66 ðeyuMkxe 529

X{«ÉÖ.-14 1077

16 [uf Ãkkuü çke÷ yLku çkeÕxe ykMkeMxLx fku{þeoÞ÷ xuûkeMk ykuVeMkh, V÷k#øk Mfkuz, y÷ðh rðYî økkihð yuLSLkeÞMko yLku çkeò hksMÚkkLk nkEfkuxo, sÞÃkwh çkU[ íkk.24-5-2013 - 66 ðeyuMkxe 559

X{«ÉÖ.-14 1077

17 Lkðk WãkuøkkuLkk çkkfe «kuíMkknLkku ðux fkÞËk nuX¤ Ãký [k÷w hk¾ðk çkkçkík

yuÃ÷efkuBÃk ELzeÞk ÷e{exuz rðYî fýkoxf hkßÞ fýkoxf nkEfkuxo íkk.25-7-2013 - 66 ðeyuMkxe 538

X{«ÉÖ.-14 1078

18 yuLxÙe :E÷ufxÙkuLkef økwzTÍ rþðk E÷ufxÙkuLkef (ELzeÞk) «k. ÷e{exuz rðYî Mxux ykuV Þw.Ãke. yuLz yÄMko y÷knkçkkË nkRfkuxo - íkk.1-3-2013 67 ðeyuMkxe 158

£àúÉÖ.-14 1174

20




19 VuhykfkhýeLke LkkurxMk Mkk{u hex yhS

yÕxÙk xkEÕMk «k. ÷e{exuz rðYî ykrMkMxLx fr{þLkh (Mkexe), þk÷eøkúkB{ yuMkuMk{uLx Mkfo÷, [iLkE {ÿkMk nkRfkuxo 29-4-2013 - 67 ðeyuMkxe 162

£àúÉÖ.-14 1174

20 Mkhfkhe ¾kíkk îkhk ô[k xezeyuMk sÞ«fkþ yuMkkuMkeyuxTMk ÷e{exuz rðYî Mkw«exuLzªøk yuLSLkeÞh, ykE yuLz fuz zeÃkkxo{uLx, yktÄú «Ëuþ hksÞ, yktÄú «Ëuþ nkRfkuxo- íkk.11-10-2013 67 ðeyuMkxe 172

£àúÉÖ.-14 1174

21 ¼q÷MkwÄkhýk : Rectifications ykrMkMxLx fr{þLkh, fku{þeoÞ÷ xuûk, MÃkuþeÞ÷ Mkfo÷, y÷ðh rðYî ykh. Mke. ykuE÷ ELzMxÙeÍ íkÚkk ykrMkMxLx fr{þLkh, fku{þeoÞ÷ xuûk, Mkfo÷ LkkøkÃkwh rðYî çkshtøk çk÷e ykuE÷ ELzMxÙeÍ, hksMÚkkLk nkRfkuxo íkk. 10-08-2013 - 67 ðeyuMkxe 184

£àúÉÖ.-14 1175

22 Mku÷«kEMk : Sale Price : ðu[ký ®f{ík

MkuLxÙ÷ yuhufuLkx yuLz fkufku {kfupxªøk yuLz «kuMkuMkªøk fku.yku. ÷e{exuz rðYî fýokxf hkßÞ yLku çkeò, fýokxf nkRfkuxo íkk.24-04-2013 - 67 ðeyuMkxe 194

£àúÉÖ.-14 1175

23 ÃkuLkÕxe : {k÷Lke MkkÚku {kuf÷ðkLkwt zuf÷uhuþLk Vku{o [qfe síkkt.....

ykrMkMxLx fku{þeoÞ÷ xuûkeMk ykuVeMkh, ^÷k#øk Mðkuz, ¼eðkze (y÷ðh) rðYî ©e {økúw yLku çkeò hksMÚkkLk nkRfkuxo íkk.01-08-2013 - 67 ðeyuMkxe 224

£àúÉÖ.-14 1175

21




24 Vuh ykfkhýe fhðk ytøkuLke {tsqhe xÙe-Mxkh Vk{pMk rðYî yuzeMkLk÷ fr{þLkh, økúuz-1 yLku çkeò, y÷knkçkkË nkRfkuxo - íkk.03-05-2013. 67 ðeyuMkxe 262

£àúÉÖ.-14 1175

25 ykfkhýe Ãkqýo fhðkLke Mk{Þ{ÞkoËk LkkuÚkp RMxLkp fkp÷ VeÕzMk fku÷ RLzeÞk ÷e{exuz rðYî ykMkk{ hksÞ økkinxe nkRfkuxo - íkk. 30-09-2013 67 ðeyuMkxe 287

£àúÉÖ.-14 1176

26 çkUf yuxu[{uLx yuMkxuf R÷ufxÙfÕMk yuLz ftxÙkuÕMk rðYî ykMkeMxLx fr{þLkh (Mkexe) hkLkeÃkík ðu÷kuh zeMxÙeõx yLku çkeò {ÿkMk nkRfkuxo - íkk. 18-04-2013 67 ðeyuMkxe 321

£àúÉÖ.-14 1176

27 ðuÃkkheLke yÃke÷ heMxkuh fhðk{kt ykðe

Mkt¼ð RLxh fu{ «k.÷e{exuz rðYî {nkhk»xÙ hksÞ, {wtçkR nkRfkuxo - íkk.01-10-2013 67 ðeyuMkxe 327

£àúÉÖ.-14 1176

28 ðuhkLke ðÄw WÄhkðu÷ hf{ sux÷e ÃkuLkÕxe hË fhðk{kt ykðe

VuzMkp ÷kuRz fkuÃkkuohuþLk «k. ÷e{exuz rðYî zuÃÞwxe fr{þLkh, fku{þepÞ÷ xuûkeMk, [uÒkkR {ÿkMk nkRfkuxo - íkk.12-06-2013. 67 ðeyuMkxe 344

£àúÉÖ.-14 1176

29 fku{þeoÞ÷ / ðu[kýðuhk zeÃkkxo{uLx îkhk rLk¼kððk{kt ykðíkku Ëhuf ðuÃkkheLkku hufzo Mkhfkhe f{o[khe yLku Mkhfkhe ¾kíkk {kxu fkuLVezuLMkeÞ÷ fu ¾kLkøke nkuÞ Au. yk {krníke fku{þeoÞ÷ / ðu[kýðuhk zeÃkkxo{uLx fu Mkhfkhe f{o[khe ònuh fhe þfíkkt LkÚke.

zuÕxk zeMxe÷heÍ ÷e. rðYî ÞwLkkRxuz MÃkehexMk ÷e yLku çkeò. Mkw«e{fkuxp íkk. 23-09-2013 - 68 ðeyuMkxe 153 (Mkw.fku.)

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22




30 {k÷Lkwt xÙkLMkÃkkuxuoþLk {uMkMko økýÃkíke VwzÍ rðYî Ãktòçk hksÞ yLku çkeò Ãktòçk yLku nrhÞkýk nkRfkuxo íkk. 19-09-2013 - 67 ðe.yuMk.xe. 348

©ÉÉSÉÇ -14 1273

31 ÃkuLkÕxe : {uMkMko fu. rðï{¼hLk yLku RLzMk RLz. çkUf ÷e{exuz rðYî RLxu÷esLMk RLMkÃkufxh Mkfkuz Lkt. 3 fku÷{ yLku çkeò fuhk÷k nkRfkuxo - íkk. 20-05-2013 - 67 ðe.yuMk.xe. 356

©ÉÉSÉÇ -14 1274

32 ykfkhýe yrÄfkheLke sðkçkËkhe {uMkMko ËÞkLktË yufMkxÙufþLk RLz. «k. ÷e. rðYî zuÃÞwxe fr{þLkh ykuV fku{þepÞ÷ xuûkeMk (yuMkuMk{uLx) íkw{fwh yLku çkeòt - fýkpxf nkRfkuxoíkk. 27-05-2013 - 67 ðe.yuMk.xe. 419

©ÉÉSÉÇ -14 1274

33 [ufÃkkuü ykMkeMxLx f{þepÞ÷ xuûkeMk ykuVeMkh, yuLxe RðuÍLk, y÷ðh rðYî hkXe çkkh ÷e. yLku çkeò hksMÚkkLk nkRfkuxo íkk.08-08-2013 - 67 ðe.yuMk.xe. 430

©ÉÉSÉÇ -14 1274

34 fkhýËþof Mkq[Lkk Mkk{u hexÃkexeþLk ÚkE þfu Lkrn

yu{. ykËeLkkhkÞý rðYî fku{þepÞ÷ xuûkeMk ykuVeMkh Ãkezwøkwhk÷k Mkfp÷,Ãkezwøkwhk÷k yLku çkeòt yktÄú«Ëuþ nkRfkuxo íkk. 02-08-2013 - 67 ðe.yuMk.xe. 527

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35 sLkhuxuh Mkux nðkMkeLk ykuxku{kuxeÔÍ RLzeÞk «k.÷e. rðYî Mxux ykuV íkk{e÷Lkkz,{ÿkMk nkRfkuxo íkk. 21-11-13 - 68 ðeyuMkxe 14

©ÉÉSÉÇ -14 1275

36 ELkÃkwx xuûk ¢uzex RLkVeLkexeð çkeÕzMkp yuLz zuðu÷kuÃkMkp rðYî yuzeþLk÷ fr{þLkh ykuV fku{þepÞ÷ xuûkeMk, fýkpxf nkRfkuxo íkk.30-05-2013 68 ðeyuMkxe 24

©ÉÉSÉÇ -14 1275

37 {k÷ WÃkh MkŠðMk xuûk ÷økkze Lkk þfkÞ

{eíMkw yuLz fkw. ÷e. rðYî fr{þLkh ykuV MkuLxÙ÷ yufMkkRÍ yuLz MkrðpMkxuûk,s{þuËÃkwh, fMx{Mk xÙeçÞwLk÷, fku÷fíkkíkk.30-04-2012 68 ðeyuMkxe 43

©ÉÉSÉÇ -14 1275

38 MkwÃkh{kfuox îkhk yÃkkíke £kL[kRÍe ðuhkÃkkºk Au.

ðexLk zeÃkkxp{uLx÷ MxkuMkp yuLz RLz. ÷e{exuz rðYî Mxux ykuV íkk{e÷ Lkkzwt íkk.29-10-201368 ðeyuMkxe 70

©ÉÉSÉÇ -14 1276

39 ðfpMk fkuLxÙufxMk ðe.yuMk. yuLSLkeÞhªøk «k. ÷e{exuz rðYî Mxux ykuV ykt½ú «Ëuþ íkk.11-10-2013 - 68 ðeyuMkxe87

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40 MkkuÕx Vkuh ELzMxÙeÞ÷ ÞwÍ çkúexuLkeÞk RLz. ÷e{exuz rðYî Mxux ykuV íkk{e÷Lkkzwt íkk.27-09-2012 68 ðeyuMkxe 93

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24




41 Vuh ykfkhýe Re Assessment yu÷e{uf yuLSLkeÞMkp rðYî Mxux ykuV Wííkh «Ëuþ íkk.26-04-2013 68 ðeyuMkxe 108

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42 rð÷tçk {kV Condonation of Delay

økwshkík hksÞ rðYî fu{kuR÷ yËkýe «kRðux ÷e{exuz økwshkík nkEfkuxuo íkk.26-04-201368 ðeyuMkxe 117

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43 ðkuhtxe ÃkeheÞz{kt ÃkkxoLkwt heÃ÷uMk{uLx :

Mxux ykuV fýkpxfk rð. fkðuhe {kuxMkp «k. ÷e. yLku fkðuhe {kuxMkp «k. ÷e. rðYî yuzeþLk÷ fr{þLkh ykuV fku{þepÞ÷ xuûkeMk ÍkuLk-1,økktÄeLkøkh,çkUøk÷kuh,yLku çkeò íkk.24-04-2013 - 68 ðeyuMkxe 124 (fýkoxf)

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44 ÄkhkfeÞ LkkurxMk çkS økE Au, íku{ õÞkhu {kLke ÷uðk{kt ykðþu...

©e ðUfxuïh xÙuzªøk fkw. rðYî zuÃÞwxe fku{þepÞ÷ xuûk ykuVeMkh-1 Mkfp÷-2 ykuLkøkku÷u «fkþ{ zeMxÙefx yLku çkeò. yktÄú «Ëuþ nkRfkuxo íkk. 20-11-2013 68 ðeyuMkxe 130

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©Éà-13 138

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V\NFlHT WMZ6[ 5}6" SZJFDF\ VFJ[, CTLPCF.SM8"GF D\TjI D]HA DF+ T5F; ;DI[ lC;FAM ZH] G YI[, CMJFGF SFZ6[ VG[ VFJF lC;FAM ZH] G SZJF 5FK/ BZ[BZ J[5FZLGM AN.ZFNM CTF[ T[J]\ 5|lT5FlNT YI[, GYL VG[ lC;FAM SM. 56 HFTG]\ SFZ6 VF%IF l;JFI VDFgI SZJFDF\VFJ[, K[ T[ gIFlIS G CMJFGF VlE5|FI ;FY[ SZNFTFGL TZO[6DF\ VG[ Z[JgI] lJ~wW ZLJLhGGM lGSF, SZJFDF\ VFJ[, K[P

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9 R[S 5M:8 p5Z 5[G<8L ,[JFG[ ,UTM D]ÛM CTMP 8=Fg;5M8"ZG]\ JFCG DF, ,. HT]\ CT]\ T[G[ DFU"DF\ V8SFJJFDF\ VFJ[, VG[ H%T SZJFDF\ VFJ[, CT]\PJFCGDF\ JCG YTF DF,GF N:TFJ[HM V8SFIT SZGFZ VlWSFZLG[ ;}5|T SZJFDF\ VFJ[, CTFPBZ[BZ VF S[;DF\ JCG YTM DF, IMuI N:TFJ[HM l;JFIGM CMJFG]\ S[ DF,GF ;\A\WDF\ BM8L DFlCTL CMJFG[ ,UTM S[ BM8F J[ AL, VYJF TM ZH] YI[, N:TFJ[HM ;FRF G CMJFG[ ,UTM S[; G CTMPJFl6HI J[ZF BFTF äFZF VF JFCG R[S5M:8GF NZJFHFGL VJU6GF SZLG[ J[ AL,DF\ NXF"J[, XZTMG]\ p<,\3G SZ[, CMJFGF SFZ6;Z 5[G<8L SZJFG]\ 9ZFJ[, CT]\ H[ 5[G<8L IMuI G CMJFG]\ SZNFTFGL TZO[6DF\ VG[ Z[JgI] lJ~wWDF\ 9ZFJJFDF\ VFJ[, K[P

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WÚ{É-13 249

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TZO[6DF\ lG6"I VF5JFDF\ VFJ[, K[P 5|MlJhG, V[8[RD[g8 lJ~wW VZHNFZ 5F;[ 5]ZTL J{Sl<5S HMUJF. K[PT[D H6FJLG[ ZL8 VZÒGM lGSF, SZJFDF\ VFJ[, K[P

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WÚ{É-13 255

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WÖ±ÉÉ<-13 353

13 5|MDLXZL V[:8M5,G[ ,UTM 5|xG CTMP ;ZSFZzL äFZF lGIT TFZLB ;]WL SJMZL BMNSFD SZJFGL VZHNFZMG[ D\H]ZL VF5JFDF\ VFJ[,L CTLP VF lGIT ;DIDIF"NF ;ZSFZ äFZF JWFZL VF5JFDF\ VFJX[ T[D H6FJFI[, K[

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WÖ±ÉÉ<-13 357

34




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WÖ±ÉÉ<-13 361

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+ÉàNÉº÷-13 462

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+ÉàNÉº÷-13 466

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+ÉàNÉº÷-13 468

18 S[gãLI J[RF6 J[ZF SFINF C[9/ c;Lc OMD"GF ;A\\WDF\ Sg;[;G, NZYL J[ZF5F+TF V\U[GM 5|xG CTMPH[ J[RF6 SZJFDF\ VFJ[, CTF T[ ;ZSFZL BFTFG[ YI[, CTFPGF[Y" .:8G" .,[S8=LS 5FJZ SM5M"Z[XG äFZF J[5FZL ;FY[[

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+ÉàNÉº÷-13 469

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38




19 S[gãLI J[RF6 J[ZF SFINF C[9/ HMAJS" DF8[ DMS,JFDF\ VFJTF DF,GF ;\A\WDF\ OMD" cV[Oc ZH] SZJFGF[ ,UTM D]ÛM CTMP VF V\U[ CF.SM8" ;D1F ZH] SZJFDF\ VFJ[, ZL8 VZÒVMGF U|]5DF\ CF.SM8" äFZF V[JM lG6"I VF5JFDF VFJ[, CTM S[ VZHNFZM äFZF V[O OMD" l;JFIGF VgI 5]ZFJF ZH] YFI TM T[G[ wIFG[ ,.G[ VFSFZ6L VlWSFZLV[ 5MTFGF[ lG6"I ,[JF[P56 VFSFZ6L VlWSFZLV[ T[DGL ;D1F ZH] SZJFDF\ VFJ[, VgI 5]ZFJF DFgI ZFB[, G CTF VG[ J[5FZLVMGM NFJM VDFgI SZJFG]\ 9ZFJJFDF\ VFJ[,PVF V\U[ CF.SM8" ;D1F OZLYL ZL8 VZÒ NFB, SZLG[ CF.SM8"GF VFN[XG]\ VFSFZ6L VlWSFZLzL äFZF p<,\WG SZJFDF\ VFJ[, CMJFGL ZH]VFT SZJFDF\ VFJ[, CTL 56 CF.SM8"GF D\TjI D]HA BZ[BZ VF S[;DF\ CF.SM8"GF VFN[XGF VGFNZGM 5|xG GYLP VZHNFZM DF8[ SFINFDF\ 9ZFJ[, V5L, SZJFGM VlWSFZ p5,aW K[ VG[ T[ D]HA T[VM V5L, SZJF CSNFZ K[ T[D H6FJLG[ Z[JgI]GL TZO[6DF\ VF ZL8 VZÒGM lGSF, SZ[, K[P

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»É~÷à.-13 609

20 A[:8 HHD[g8 VFSFZ6LGM D]ÛM CTMPlJJFNLV[ EZ5F. SZ[,F lZ8G"GL RSF;6L VgJI[ T[DGF äFZF VFSFZ6L VlWSFZL ;D1F lC;FAL RF[50FVM ZH] SZJFDF\ VFJ[, CTF lC;FAL RF[50FGL RSF;6L NZdIFG VFSFZ6L VlWSFZLG[ SZNFTF äFZF SM. lJUTM K}5FJ[,L CMI

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»É~÷à.-13 610

39




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51



No. Subject In The Case Of Month Page No.

1 Optional service/warranty charges are not part of sale price (Rajasthan Sales Tax Act, 1994)

Commercial Tax Officer, Anti Evasion, I, Jaipur V. Whirlpool India Ltd. [2013] 58 VST 177 (Raj)

April - ‘13 30

2 When the sub-contractor has paid tax on turnover, the same turnover cannot be taxed on the hand of main contractor (Karnataka Sales Tax Act, 1957)

Smt. Geetha D. Raju V. State of Karnataka [2013] 58 VST 180 (Karn)

April - ‘13 31

3 Royalty received from franchisee for use of trademark is liable to tax as transfer of right to use goods. (Kerala Value Added Tax Act, 2003)

Malbar Gold Pvt Ltd. V. Cto, Circle Iii, Kozhikode And Others [2013] 58 VST 191 (Ker)

April - ‘13 32

4 Process of making computer stationery from plain paper is manufacturing activity. Therefore, the unit is entitled to sales tax incentives available to manufacturers. (Assam Industrial (Sales Tax Concessions) Scheme, 2005)

Data Plus Info Channel V. State of Assam And Others [2013] 58 VST 262 (Gauhati)

April - ‘13 33

5 Sales to the dealers outside the State but the delivery given to the agents within the State held as local sales and not inter-State sales. (Central Sales Tax Act, 1956)

Ajay And Sons Oils (Madras) Pvt Ltd V. State of Tamil Nadu [2013] 58 VST 291(Mad)

April - ‘13 35

6 Aluminium rolled products such as sheets, plates, foils are covered under entry of metals such as aluminium… and extrusions thereof.

Hindalco Industries Ltd V. State of Assam And Others [2013] 58 VST 341 (Gauhati)

April - ‘13 36

Shri Lalit M. Leuva

gist of judgments

52




7 Calcined coke manufactured form petroleum coke remains coke and covered under entry ‘coke in all forms’. (Assam General Sales Tax Act, 1993)

Gauhati Carbon Ltd. V. State of Assam And Others [2013] 58 VST 412 (Gauhati)

April - ‘13 37

8 There is no deem sale of the ink used in the printing works contract (Assam Value Added Tax Act, 2003)

Dainik Janmabhumi V. State of Assam And Others [2013] 58 VST 519(Gauhati)

April - ‘13 38

9 The claim of the seller for sales against declaration forms cannot be denied since the burden of proof is not on the selling dealer. (Delhi Sales Tax Act, 1975)

Milk Food Ltd V. Commissioner, Vat And Others [2013] 59 VST 001 (Del)

May - ‘13 143

10 In case of transfer of right to use the goods, the situs of sale is the place where the agreement is signed and not the place where the goods were located. (Haryana General Sales Tax Act, 1973)

Sandan Vikas (India) Ltd. V. State of Haryana And Others [2013] 59 VST 160 (P&H)

May - ‘13 144

11 Condonation of delay of 1226 days by the State in filing tax appeal not condoned in absence of specific details and explanation (Gujarat Value Added Tax Act, 2003)

State of Gujarat V. Shree Ashok Saw Mill And Wood Works [2013] 59 VST 167 (Guj)

May - ‘13 145

12 The amount charged for extra optional warranty does not form part of sale price (U. P. Trade Tax Act, 1948)

Commissioner, Trade Tax V. Godrej And Wire Manufacturing Co. Ltd. [2013] 59 VST 229 (All)

May - ‘13 147

13 Tax credit cannot be reversed on account of cancellation of registration of the vendor with retrospective effect. (Tamil Nadu Value Added Tax Act, 2006)

Jinsasan Distributors V. Cto (Ct), Chintadripet, Assessment Circle, Chennai [2013] 59 VST 256 (Mad)

May - ‘13 148

14 Principle of interpretation of statute- The Act to be read as a whole.

Commissioner of Central Excise V. Cadila Health Care Ltd [2013] 59 VST 386 (Guj)

June - ‘13 258

53




15 In case of amendment in threshold limit of additional tax during the year, the additional tax at old rate would be payable on the turnover up to the date of amendment. For the turnover subsequent to the amendment, the amended provisions would be applicable.(Tamil Nadu Additional Sales Tax Act, 1970)

R. K. Jain & Brothers V. State of Kerala [2013] 59 VST 421(Mad)

June - ‘13 259

16 Mens rea not required for imposition of penalty where the documents were not endorse at entry check post. (West Bengal Value Added Tax Tact, 2003)

Delhi Assam Roadways Corporation Ltd And Another V. S. T. O. Siliguri Range And Others [2013] 59 VST 433(Wbtt)

June - ‘13 259

17 Definition of ‘dealer’ in Entry Tax Act was referential to Bihar Finance Act. After repeal of the Finance Act by Vat Act, the reference of Finance Act continues and not that of the Vat Act. (Bihar Entry Tax Act)

Union of India V. State of Bihar And Others [2013] 59 VST 502 (Patna)

June - ‘13 259

18 Hiring of transit mixers is transfer of right to use goods (Finance Act, 1994)

Birla Ready Mix V. Cce, Noida [2013] 59 VST 518 (Cestat-New Delhi)

June - ‘13 261

19 The machinery shown in balance sheet as transfer to sister company-No stand can be taken that it is mere book entry and not sale.

C o m m i s s i o n e r , Commercial Tax (Earlier Trade Tax), Uttarakhand, Dehradun V. D.S.M. Sugar ( Kashipur) Ltd. [2013] 59 VST 535 (Uttarakhand)

June - ‘13 262

20 Fryums are exempted from tax as papad ( Karnataka Value Added Tax Act, 2003)

State of Karnataka V. Vasavamba Stores 60 VST 019 (Karn)

June - ‘13 263

54




21 Cable and switches used in works contract is covered under entry “plants and equipments required for generation, transmission of electric power. (Rajasthan Sales Tax Act, 1954)

Acto V Sem Construction Company [2013] 60 VST 073 (Raj)

June - ‘13 264

22 In case where, the value of return of defective machine adjusted against sale of another machine, the transaction if that of goods return and not sale.

G. D. Pharmaceuticals P V T. Ltd. Assistant Com-missioner of Commercial Taxes, Corporate Di V Ision, Kolkata And Oth-ers [2013] 60 V St 88 (Wbtt)

June - ‘13 265

23 Old newspapers when not sold for the purpose of reading news are not covered under term “newspaper” and such sales are liable to tax under the Act as taxable goods. (Karnataka Sales Tax Act, 1957)

United Agencies V . As-sistant Commissioner of Commercial Taxes, Ii Cir-cle, Bangalore And Oth-ers [2013] 60 V St 163 (Karn)

June - ‘13 266

24 Input tax credit of tax paid on purchases of hangers admissible in case of export sale of readymade garments with hangers. (West Bengal Value Added Tax Act, 2003)

Bonie Apparals Pvt. Ltd. And Another V. Sales Tax Officer, Beliaghata Charge And Others [2013] 60 VST 206 (Wbtt)

June - ‘13 269

25 Exemption certificate liable to be cancelled in case of stock transfer of goods outside the State (Haryana General Sales Tax Act, 1973)

State of Haryana And Others V. Rubber Reclaim Co. India [2013] 60 VST 500 (Sc)

July - ‘13 365

26 Input tax credit of buyer cannot be disallowed on the ground of non-payment of tax by seller. (Tamil Nadu Value Added Tax Act, 2006)

Sri Vinayaga Agencies V. Assistant Commissioner, (Ct), Vadapalani-I Assessment Circle, Chennai And Others [2013] 60 VST 283 (Mad)

July - ‘13 367

55




27 Input tax credit admissible even if bye-product is tax free (Uttrakhand Value Added Tax Act, 2005)

C o m m i s s i o n e r , Commercial Tax, Uttarakhand, Dehradun V. Eastman Agro Mills Ltd. [2013] 60 VST 325 (Uttra)

July - ‘13 369

28 TDS cannot be made at flat rate without reference to tax liability (Tripura Value Added Tax Act, 2004)

Sunilchandra Dey & Partner V. Food Corporation of India And Others [2013] 60 VST 491 (Gauhati)

July - ‘13 369

29 Principles for waiver of condition of pre-deposit of tax for admission of appeal stated.

K. Bhaskaran V. Commissioner of Central Excise (Appeals), Chennai And Another [2013] 60 VST 548 (Mad)

July - ‘13 371

30 Fresh assessment pursuant to remand in appeal-Time limit of special provisions in section 37 applies- Not for regular assessment under section 21. (Andhra Pradesh Value Added Tax Act, 2005)

M. K. B. Cold Storage V. Commercial Tax Officer, Madanpalle, Chittoor District And Another [2013] 61 VST 001 (Ap)

July - ‘13 372

31 No tax deduction from joint venture Company acting as conduit for passing on moneys from contractee to the partner companies (Delhi Sales Tax on works contract Act, 1999)

Persys Punj Lloyd Joint Venture V. Commissioner of Vat And Others [2013] 61 VST 113 (Delhi)

July - ‘13 373

32 “Smoke meter” and “Gas analyzer” are “tools”- Not covered under entry “plant and machinery” (West Bengal Value Added Tax Act, 2003). [2012] 54 VST 319 (WBTT) disapproved.

Anatech Instruments P. Ltd. V. Cto , Sealdah Charge And Others [2013] 089 VST (Cal)

July - ‘13 375

33 Tax charged @t 12.5% as against payable @ 4%. Tax credit admissible @t 12.5%. (Tamil Nadu Value Added Tax Act, 2006)

Summer India Textile Mills P. Ltd. V. Commercial Tax Officer, Tiruchengode, Erode [2013] 61 VST 218 (Mad)

July - ‘13 378

56




34 Revision proceedings allowed to be continued in facts of amalgamation of six companies. Transactions between the amalgamated companies, whether sale or stock transfer to be determined by the authority. Whether unjust enrichment also to be determined. Where the High Court does not prescribe any date of amalgamation, in that case, the date prescribed in the scheme shall be the effective date of amalgamation. (Gujarat Sales Tax Act, 1969)

Cadila Health Care Ltd. V. Deputy Commissioner of Sales Tax,Division 2 And Others [2013] 61 VST 274 (Guj)

August - ‘13

474

35 Fan hooks made of stainless steel rod is not covered under entry bars and rods. It is covered under residuary entry.

Craft Papers V. C o m m i s s i o n e r , Department of Commercial Taxes [2013] 61 VST 316 (Ker)

August - ‘13

478

36 The dealer is bound to issue C Form even if, in the agreement there is no specific provision for the same. (Central Sales Tax Act, 1956)

Omil-Jsc-Jv V. Union of India And Others [2013] 61 VST 371 (Gauhati)

August - ‘13

480

37 In case of sale of beverages with returnable bottles and crates, there is transfer of right to use bottles and crates. (Andhra Pradesh General Sales Tax Act, 1957)

Hindustan Coco Cola Beverages P. Ltd. V. State of Andhra Pradesh [2013] 61 VST 393 (Ap)

August - ‘13

481

38 F Form containing transactions for more than a month accepted. (Central Sales Tax Act, 1956)

Cipla Ltd. V. Deputy C o m m i s s i o n e r , Commercial Tax, Corporate Division And Others [2013] 61 VST 445 (Cal)

August - ‘13

482

57




39 Transactions recorded in books of accounts but exemption claimed. Exemption denied and penalty imposed on ground of concealment. Penalty not leviable since there is no concealment. (Tamil Nadu general Sales Tax Act, 1959)

State of Tamil Nadu V. N. Jugaraj & Co. [2013] 61 VST 453 (Mad)

August - ‘13

483

40 In case of works contract for construction of lecture hall complex containing electric works, composition allowed as civil works contract. (U. P. Trade Tax Act, 1948)

Skyline Engineering Con-tracts (India) Pvt. Ltd. V. Commissioner, Commer-cial Tax, Lucknow [2013] 61 VST 465 (All)

August - ‘13

483

41 Third party recovery action cannot be taken during pendency of stay application before the appellate authority (Andhra Pradesh Value Added Tax Act, 2005)

Katuri Medical College And Hospital V. Commercial Tax Officer, Lalapet Circle, Guntur And Others [2013] 62 VST 185 (Ap)

Sept. - ‘13 623

42 The provisions of production of C Forms are directory-Not mandatory. Such forms can be produced before the appellate-revisional authority (Central Sales Tax Act, 1956)

Aar Kay Agro Spring Indistries V. State of Madhya Pradesh And Others [2013] 62 VST 197 (Mp)

Sept. - ‘13 624

43 The goods were delivered in the State of Madras. The buyer himself moved the goods outside the State. Transportation and insurance charges were born by the buyer. The transaction held to be inter-State sale. (Central Sales Tax Act, 1956)

Aspic Engineering (P) Ltd. V. State of Tamil Nadu [2013] 62 VST 216 (Mad)

Sept. - ‘13 625

44 Amended time limit of revision applicable in case of assessment order passed after the date of amendment. (Tamil Nadu General Sales Tax Act, 1959)

Trichy Steel Rolling Mills Ltd V. Commercial Tax Officer, Woraiyur Assessment Circle, Trcihy [2013] 62 VST 229 (Mad)

Sept. - ‘13 627

58




45 Single H Form for entire year can be accepted. (Central Sales Tax Act, 1956)

Mahabaleshwarappa & Sons V. Assistant Com-missioner (Ltu), Antapur And Others [2013] 62 VST 241 (Ap)

Sept. - ‘13 628

46 Goods dispatched to agent in lorry and delivered to end customer in the same lorry. Transaction held as stock transfer and not inter-State sale. (Central Sales Tax Act, 1956)

Secretory of Tamil Nadu V. Chitra Timber Traders And Another [2013] 62 VST 277 (Mad)

Sept. - ‘13 629

47 Manufacture process is complete only when goods brought to marketable stage. (Tamil Nadu General Sales Tax Act, 1959)

Glaxo Smithkline Consumer Health Care Limited V. State of Tamil Nadu [2013] 62 VST 294 (Mad)

Sept. - ‘13 631

48 No transfer of right to use passive infrastructure, since no possession of such infrastructure never given to hirer. (Delhi Value Added Tax Act, 2004)

Indus Towers Ltd. V. Union of India [2013] 62 VST 422 (Delhi)

Sept. - ‘13 632

49 Independent opinion is must for reassessment. Reassessment cannot be done only on the basis of investigation report of the excise department. (Gujarat Value Added Tax Act, 2003)

Futura Ceramic Pvt. Ltd. V. State of Gujarat [2013] 62 VST 488 (Guj)

Sept. - ‘13 636

50 The Division Bench judgement of Supreme Court in K. Raheja came to be approved

Larsen & Toubro Ltd. V. State of Karnataka [Dtd. 26.09.2013] Civil Appeal No. 8672 of 2013) (Arising Out of Slp(C) No.17741 of 2007)

Oct. - ‘13 719

51 Lump-sum payment permission cannot be cancelled without giving a dealer proper opportunity of hearing. Mere issuance of notice is not sufficient. Bank attachment removed. (Gujarat Value Added Tax Act, 2003)

Bscpl Infrastructure Limited V. State of Gujarat And Others [2013] 63 VST 001 (Guj)

Oct. - ‘13 724

59




52 Feed supplement such as proteins, salts and minerals, vitamins, antibiotics and coccidiostate are covered under entry “poultry feed”. (Haryana General Sales Tax Act, 1973)

State of Haryana V. Glaxo India Limited And Another [2013] 63 VST 035 (P & H)

Oct. - ‘13 727

53 Bank attachment and stock attachment during pendency of the assessment is a drastic step. Orders set aside in facts with a condition to maintain stock of goods as directed by the Court. (Gujarat Value Added Tax Act, 2003)

Pratik Mahendra Gandhi V. State of Gujarat And Another [2013] 63 VST 178 (Guj)

Oct. - ‘13 727

54 Mere change of opinion at belated stage cannot be ground to deny sales tax incentives (Assam Value Added Tax Act, 2005)

Jai Chemical Industries V. State of Assam And Others [2013] 63 VST 202 (Gauhati

Oct. - ‘13 729

55 Stop delivery order for the goods kept in godown held illegal. (Gujarat Value Added Tax Act, 2003)

Meet Traders V. State of Gujarat [2013] 63 VST 246 (Guj)

Oct. - ‘13 730

56 Writ is admissible even though legal remedy of appeal is admissible. (Gujarat Value Added Tax Act, 2003)

Asian Ganito India Ltd V. State of Gujarat And Others [2013] 63 VST 262 (Guj)

Oct. - ‘13 732

57 Tax credit is not admissible for the purchases not recorded in the books of accounts even though the purchase has suffered tax. (Kerala Value Added Tax Act, 2003)

M. Mohammed Haji V. State of Kerala [2013] 63 VST 317 (Ker)

Oct. - ‘13 733

58 In case of transfer of right to use goods, the total rental amount is not taxable in the month in which the possession is given. The rental received or receivable in a month is taxable in that tax period. (Haryana Value Added Tax Act, 2003)

Ge Capital Transportation Financial Services Ltd. V. State of Haryana And Others [2013] 63 VST 329 (P&H )

Oct. - ‘13 734

60




59 Request for early hearing is not bar for seeking adjournment. (Finance Act-32 of 1994)

Toyota Construction P Ltd. Union of India And Others [2013] 63 VST 341 (Guj )

Oct. - ‘13 734

60 Revision is not permissible on the ground not mentioned in notice for revision (West Bengal Value Added Tax Act, 2003)

Sunil Kumar Agrawal V. Joint Commissioner of Sales Tax, Chowringhee Circle And Others [2013] 63 VST 464 (Wbtt)

Oct. - ‘13 735

61 The process held as manufacturing of ice cream. Claim of resale of goods rejected (Gujarat Sales Tax Act, 1969)

Shree Ramdev Ice Cream V. State of Gujarat [2013] 63 VST 495 (Guj)

Oct. - ‘13 736

62 The penalty for violation of check-post provisions can also be imposed upon the owner of the vehicle. (Rajasthan Sales Tax Act, 1994)

Assistant Commercial Tax Officer V. M/S Parekh Enterprise [ Civil Appeal No. 8213 of 2013 Dtd. 13.09.2013]

Nov. - ‘13 880

63 Royalty received from franchises for use of trade make not considered as sale for transfer of right to use goods. (Kerala Value Added Tax Act, 2003)

Malbar Gold (P) Ltd. V. Cto, Kozhikode And Others [2013] 63 VST 497 (Ker)

Nov. - ‘13 880

64 Aluminium granules (powder) are same as aluminium. (Madhya Pradesh Value Added Tax Act, 2002)

G. K. Micro Metal (P) Ltd. V. State of M. P. And Others [2013] 64 VST 147 (Mp)

Nov. - ‘13 881

65 Decision of the High Court against which the SLP is pending in Supreme Court is binding.

Sports Club of Gujarat Ltd. V. Union of India And Another [2013] 64 VST 191 (Guj)

Nov. - ‘13 882

66 Wide range of goods- used in establishment and effective running of plant allowed as eligible purchase at concessional rate for use in generation of electricity (U. P. Trade Tax Act,

Commissioner, Trade Tax, Commercial Tax, Uttarakhand, Deharadun V. Tehri Hydro Development Corporation Ltd. [2013] 64 VST 198 (Uttra)

Nov. - ‘13 883

61




67 The High Court held the transaction as inter-State sales. Tax paid on the transaction treating it as local sales ordered to be refunded. (Central sales Tax Act, 1956)

Kribhco Shyam Fertilizers Ltd. V. State of U. P. And Others [2013] 64 VST 251(All)

Nov. - ‘13 885

68 The High Court has power to condone the delay in filing appeal. Interpretation of statute. Words can be added in interpretation to avoid absurdity. (Gujarat value Added Tax Act, 2003)

State of Gujarat V. Rama News Print & Papers Ltd. [2013] 64 VST 305(Guj)

Nov. - ‘13 885

69 The High Court granted installments for pre-deposit amount of appeal after three years of the Tribunal order. (Gujarat value Added Tax Act, 2003)

Grace Industries V. State of Gujarat [2013] 64 VST 374 (Guj)

Nov. - ‘13 887

70 Exemption from tax to non-dealer under section 8(b) is admissible without C/D Form even after 2002 amendment in CST Act. The mandatory provisions for production of C Form apply to exemptions under section 8(a) only (Central Sales Tax Act, 1956)

Adeshwar Grenites Pvt. Ltd. V. Additional Commissioner of Commercial Taxes, Zone-Ii, Bangalore And Another [2013] 64 VST 519 (Karn)

Nov. - ‘13 888

71 A question of law does not arise on the issue that “an estimate should be a particular sum or at a different sum”. (Gujarat Value Added Tax Act, 2003)

Sima Metal Syndicate V. State of Gujarat [Tax Appeal No. 799 of 2013 Dtd. 26.09.2013] [2013 Tiol- 828-Hc-Ahm-Vat]

Nov. - ‘13 889

72 The notification providing for rebate to manufacturer of cement using fly-ash manufactured in the State held discriminatory and violative of article 304 (a) of the Constitution. Rebate held in nature of exemptionThe remaining part of notification held operative on doctrine of severability. (U. P. Trade Tax Act, 1948) (Constitution of India)

State of U. P. V. Jaiprakash Associates Ltd. [ 2013] 65 VST 423 (Sc)

Dec. - ‘13 977

62




73 Writ petition against the assessment order filed after expiry of time limit of filing first appeal not admitted. (Constitution of India, art. 226)

Green Land Exports (P) Ltd. V. Asstt. Comm. (Ct) Nandanam Assessment Circle, Chennai [2013] 65 VST 069 (Mad)

Dec. - ‘13 981

74 Transaction between producer and distributer, distributer and sub-distributer or exhibitor is temporary transfer of copy right and not transfer of right to use goods liable to tax under the sales tax law. The transaction is liable to service tax.

Ags Entertainment Private Limited V. Union of India And Others [2013] 65 VST 088 (Mad)

Dec. - ‘13 982

75 Question not raised before lower authorities cannot be raised before the High Court for the first time (Haryana Value Added Tax Act, 2003)

Voith Paper Fabric India Ltd. V. State of Haryana [2013] 65 VST 387 (P&H)

Dec. - ‘13 984

76 The works contract held inter-State sale in facts. (Central Sales Tax Act, 1956)

State of Karnataka V. Murudeshwara Décor Ltd [2013] 65 VST 414 (Karn)

Dec. - ‘13 985

77 Tribunal order set aside being a non-speaking order (Gujarat Sales Tax Act, 2013)

Crompton Greaves Ltd. V. State of Gujarat [SCA No. 15902 of 2003 Dtd. 10.12.2013]

Jan. - ‘14 1079

78 The dues of the company cannot be straight way recovered from the asset of the Director. The dues can be recovered only on fulfillment of circumstances mentioned in section 18 of the CST Act. (Gujarat Sales Tax Act, 1969 & CST ax Act, 1956)

Kiritbhai R. Patel V. Sales Tax Officer [Sca No. 7948 of 1993 Dtd. 15902 of 2003 Dtd. 30.11.2013]

Jan. - ‘14 1080

79 The amount of penalty normally is not to be considered for fixing amount of part payment in appeal. Financial Hardship is also to be considered while fixing the amount of part payment (Maharashtra Tax on Entry of Goods into Local Area Act, 2002)

Kalyan Toll Infrastruc-ture Ltd. V. State of Ma-harashtra And Others [2013] 66 VST 044 (Bom)

Jan. - ‘14 1081

63




80 Excise duty paid by the manufacturer and not charged from the buyer in invoice is not part of sale price (Tamil Nadu General sales Tax Act, 1959)

State of Tamil Nadu V. Plastic Craft Industries [2013] 66 VST 062 (Mad)

Jan. - ‘14 1082

81 Budget speech, heading, marginal note is not helpful where the provisions of section are clear and unambiguous. No contrary interpretation can be made relying upon the budget speech. (Karnataka Sales Tax Act, 1957)

Mysore Polymers & Rubber Products Ltd. V. State of Karnataka & Others [2013] 66 VST 129 (Karn)

Jan. - ‘14 1083

82 The contract for manufacture, supply and installation of lift at the premises of the customer held inter-State works contracts in facts. (Tamil Nadu General Sales Tax Act, 1959)

Ece Industries Ltd. V. State of Tamil Nadu [2013] 66 VST 163 (Mad)

Jan. - ‘14 1084

83 Delay in filing of appeal by the State condoned on ground of heavy revenue stake (Gujarat Value Added Tax Act, 2003)

State of Gujarat V. Jayant Agro Organics Ltd. [Ca No. 610 of 2003 Dtd. 04.12.2013]

Feb. - ‘14 1177

84 Penalty under section 43(3A) is not mandatory (Gujarat sales Tax Act, 1969)

State of Gujarat V. Narendrakumar Revachand Kotal [Tax Appeal No. 928 of 2003 Dtd. 09.01.2014]

Feb. - ‘14 1179

85 Addition in the turnover of taxable sales made on the basis of suppressed income declared during the investigation by the Income Tax authority came to be confirmed (Karnataka Value Added Tax Act, 2003)

U. D. Rotighar V. Joint Commissioner of Commercial Tax [2014] 67 VST 143 (Karn)

Feb. - ‘14 1181

86 Final inter-party judgement is binding to the assessing authority on principles of precedent (U. P. Trade Tax Act, 1948)

Siva Electronica (India) Pvt. Ltd. V. State of U. P. And Others [2014] 67 VST 158(All)

Feb. - ‘14 1181

64




87 Ignorance of law is not an excuse for non-levy of penalty (Rajasthan Sales Tax Act, 1995)

Assistant Commercial Tax Officer, Flying Squad, Bhiwandi (Alwar) V. Shri Magru And Another [2014] 67 VST 224 (Raj)

Feb. - ‘14 1182

88 Declaration containing sales transactions for two quarters held valid (U. P. Trade Tax Act, 1948)

Commissioner of Trade Tax, Dehradun V. Citurgia Biochemical Ltd. [2014] 67 VST 285 (Uttara)

Feb. - ‘14 1184

89 Second sale by transfer of documents allowed in case of hire purchase sale (Central Sales Tax Act, 1956)

National Small Industries Corporation Ltd V. State of Tamil Nadu [2014] 67 VST 414 (Mad)

Feb. - ‘14 1184

90 Order without discussing and distinguishing the cited judgments set aside (Karnatak Sales Tax Act, 1957)

Dayanand Extraction Industries Pvt. Ltd. V. Deputy Commissioner of Commercial Taxes (Assessment0, Tumkur And Another [2014] 67 VST 419 (Karn)

Feb. - ‘14 1185

91 Production of other expansion unit not allowed to club with original exempted unit in order to comply with the condition of minimum level continuous production. Principles for interpretation of exemption notification stated. Liberal interpretation is not permissible where rules are clear. (Punjab and Haryana Sales Tax Act)

State Of Haryana And Others V. Bharti Teletech Ltd [Civil Appeal No. 6791 of 2004 Dtd. 20.01.2014]

March - ‘14

1311

92 The circular issued by the Commissioner cannot prevail upon the Gujarat High Court judgement. (Cenvat Credit Rules, 2004)

Astik Dye Stuff Pvt. Ltd. V. Commissioner of Central Excise and Customs [Tax Appeal No. 2078 of 2013 Dtd. 04.12.2013]

March - ‘14

1315

65




93 Tax credit for the goods destroyed is admissible. However, such credit will not be admissible for the goods for which insurance claim is received from the insurance company. (Gujarat Value Added Tax Act, 2003)

State Of Gujarat V. S A Himani Distributors [Tax Appeal No. 1112 of 2013 Dtd. 06.12.2013]

March - ‘14

1317

94 Tribunal cannot decide appeal on merits where the first appellate authority summarily rejected first appeal on the ground of non-payment of pre-deposit fixed by him. (Gujarat Value Added Tax Act, 2003)

Anil Kumar V. State Of Gujarat [Tax Appeal No. 688 of 2013 Dtd. 30.01.2014]

March - ‘14

1319

95 No recovery of tax can be made without passing appropriate statutory order (Gujarat Value Added Tax Act, 2003)

Atul Motors Pvt. Ltd. V. State of Gujarat [Sca 959 Of 2014 Dtd. 14.02.2014]

March - ‘14

1320

96 Tribunal can give direction for part- payment of tax while remanding matter back to the assessing authority for fresh adjudication. (Central Excise Act, 1944)

Avyaa Global Connection Ltd. And Another V. Union Of India And Others [2014] 67 Vst 455 (Guj)

March - ‘14

1322

97 Recovery action taken by the department during pendency of the stay application before first appellate authority (Gujarat Value Added Tax Act, 2003)

Sahajanand Technologist (P) Ltd. V. State of Gujarat [Sca No. 2013 of 2014 Dtd. 21.02.2014

March - ‘14

1323

98 Restoration/review application made to Tribunal after 16 of passing ex-party order rejected by the Tribunal. The High Court confirmed the Tribunal order on facts. Entry in dispatch register accepted as valid proof for service of notice. (Finance Act.)

Shingar Cosmetics Pvt. Ltd. V. Union Of India [Sca No. 2732 of 2014 Dtd. 20.02.2014

March - ‘14

1323

66



Shri G. D. Jain

Gist of the Judgments

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qä{ÉÒH W{©É§ÉÖ©ÉÒ V/s. »÷à÷ +Éà£ +É»ÉÉ©É +à{e +yÉ»ÉÇ, (NÉÖ´¾É÷Ò ¾É<HÉà÷Ç) (2013) 58 ´ÉÒ+à»É÷Ò 519

+à¡ÉÒ±É-13 40

2. +ÉÅzÉ¡Éqà¶É{ÉÉ HÉ«ÉqÉ +{´É«Éà ¡ÉÉà£à¶É{É±É ÷àG»É +{´É«Éà {ÉÉáyÉiÉÒ qÉLÉ±ÉÉà ©Éà³´É´ÉÉ©ÉÉÅ Ê´É±ÉÅ¥É oÉ«Éà +{ÉùY»÷ù »É©É«É{ÉÒ +ÉHÉùiÉÒ Hù´ÉÉ©ÉÉÅ +É´Éà±É +ÉHÉùiÉÒ©ÉÉÅ ÷àG»É A~ÉùÉÅlÉ qÅe ±Éà´ÉÉ ¥ÉÉ¥ÉlÉà +Éqà¶É Hù´ÉÉ©ÉÉÅ +É´Éà±É. ¾É<HÉà÷â cùÉ´Éà±É Uà Hà ¥Éà»÷ WW©Éà{÷, +à»Éà»É©Éà{÷ HùÒ ¶ÉHÉ«É ~ÉùÅlÉÖ +É »ÉÅXàNÉÉà©ÉÉÅ HÉ«ÉqÉ+à HÉà<W qÅe ±Éà´ÉÉ ¥ÉÉ¥ÉlÉà XàNÉ´ÉÉ< Hùà±É {ÉoÉÒ. lÉàoÉÒ qÅe {ÉÉà +Éqà¶É ùt Hùà±É Uà.

NÉÉàHÖ±É <{»÷Ò÷Ã«ÉÖ÷ +Éà£ ÷àG{ÉÉà±ÉÉàY +à{e »ÉÉ«É{»É & NÉÉàHÖ±É HÉà±ÉàW +Éà£ £É©ÉÇ»ÉÒ V/s. eà~«ÉÖ÷Ò HÉà©É¶ÉÔ«É±É ÷àG»É +Éà£Ò»Éù +à{e +àG»É-+Éà£Ò»ÉÒ+Éà ¡ÉÉà£à»É{É±É ÷àG»É +Éà£Ò»Éù, ~É´ÉÉÇoÉÒ~ÉÖù©É »ÉHÇ±É, Ê´ÉÊ]«ÉÉ{ÉNÉù©É +à{e +yÉ»ÉÇ (+ÉÅzÉ¡Éqà¶É ¾É<HÉà÷Ç) (2013) 59 ´ÉÒ.+à»É.÷Ò. 194

+à¡ÉÒ±É-13 41

3. ´Éà~ÉÉùÒ¸ÉÒ +à±«ÉÖ©ÉÒ{ÉÒ«É©É OÉÒ±É +{Éà +à±«ÉÖ©ÉÒ{ÉÒ«É©É »ÉàG¶É{É{ÉÖÅ Al~ÉÉq{É HùÒ ´ÉàSÉÉiÉ{ÉÉà yÉÅyÉÉà SÉ±ÉÉ´Éà Uà. ´Éà~ÉÉùÒ¸ÉÒ +à´ÉÒ ùWÚ+ÉlÉ Hùà±ÉÒ Hà +à±«ÉÖ©ÉÒ{ÉÒ«É©É OÉÒ±É +{Éà +à±«ÉÖ©ÉÒ{ÉÒ«É©É »ÉàG¶É{É +à ©Éà÷±É ©Éà¶É NÉiÉÉ«É +{Éà 4% ÷àG»É ±ÉÉNÉà. ´Éà~ÉÉùÒ¸ÉÒ A~Éù 4% {Éà ¥Éq±Éà 12.5% ±ÉàLÉà +ÉHÉùiÉÒ ~ÉÖiÉÇ HùÒ lÉà{ÉÉ A~Éù qÅe ±ÉNÉÉeà±É ´Éà~ÉÉùÒ¸ÉÒ+à ¶É°+ÉlÉoÉÒ ¥ÉÒ±É©ÉÉÅ lÉà©ÉW +àHÉA{÷ ¥ÉÖH Ê´ÉNÉàùà©ÉÉÅ +à±«ÉÖ©ÉÒ{ÉÒ«É©É OÉÒ±É

+É»ÉÒ»÷{÷ H©ÉÒ¶{Éù +à{÷Ò<´Éà]{É ùW»oÉÉ{É-3, W«É~ÉÖù V/s. +OÉ´ÉÉ±É +à±«ÉÖ©ÉÒ{ÉÒ«É©É & HÅ~É{ÉÒ (ùÉW»oÉÉ{É ¾É<HÉà÷Ç) (2013) 60 ´ÉÒ.+à»É.÷Ò. 141

©Éà-13 150

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+{Éà +à±«ÉÖ©ÉÒ{ÉÒ«É©É »ÉàG¶É{É q¶ÉÉÇ´Éà±É Uà +à÷±Éà Hà ¾ÊHHlÉ UÖ~ÉÉ´Éà±É {ÉoÉÒ. +É©É ¾ÊHHlÉ UÖ~ÉÉ´Éà±É {É ¾Éà< ¾É<HÉà÷â qÅe{ÉÉà +Éqà¶É ùt Hùà±É Uà.

4. ´Éà~ÉÉùÒ¸ÉÒ HiÉÉÇ÷H ùÉV«É©ÉÉÅ £Ùe +É÷ÔH±É +à÷±Éà Hà ¤É«É©»É {ÉÖÅ Al~ÉÉq{É HùÒ ´ÉàSÉÉiÉ{ÉÉà yÉÅyÉÉà SÉ±ÉÉ´Éà Uà HÉ«ÉqÉ+à ¤É«É©É +à ~ÉÉ~Ée NÉiÉÉ«É +{Éà lÉà ©ÉÉ£Ò ©ÉÉ±É NÉiÉÉ«É +{Éà lÉà{ÉÉ A~Éù ÷àG»É ±ÉÉNÉà {ÉÊ¾. ¾É<HÉà÷Ç cùÉ´Éà±É Uà Hà ~ÉÉ~Ée{ÉÉà ¶Éà~É +NÉl«É{ÉÉà {ÉoÉÒ Xà ~ÉÉ~Ée ¥É{ÉÉ´É´ÉÉ{ÉÒ »ÉÉ©ÉOÉÒ +àHW ¾Éà«É lÉÉà ¤É«É©É +à ~ÉÉ~Ée NÉiÉÉ«É +{Éà lÉàoÉÒ ©ÉÉ£Ò ©ÉÉ±É{ÉÉ qÉ«ÉùÉ©ÉÉÅ +É´Éà.

»÷à÷ +Éà£ HiÉÉÇ÷HÉ V/s. ´É»ÉÉ´©¥ÉÉ »÷Éà»ÉÇ (HiÉÉÇ÷HÉ ¾É<HÉà÷Ç) (2013) 60 ´ÉÒ.+à»É.÷Ò. 19

©Éà-13 151

5. ´Éà~ÉÉùÒ¸ÉÒ{ÉÉà ´ÉàùÉà ¥ÉÉHÒ©ÉÉÅ ¾Éà< SÉàH~ÉÉà»÷ A~Éù ©ÉÉ±É W~lÉ Hùà±É +{Éà WiÉÉ´Éà±É Hà ´Éà~ÉÉùÒ¸ÉÒ LÉÉlÉÉ lÉù£oÉÒ ©Éà³´Éà±É ÷àG»É {ÉÖÅ »É÷Ô£ÒHà÷ ùWÚ Hùà lÉÉà W ©ÉÉ±É UÉàe´ÉÉà ©ÉÉ±É W~lÉÒ{ÉÉ +Éqà¶É©ÉÉÅ ÷àG»É UÖ~ÉÉ´Éà±É Uà lÉà ¥ÉÉ¥ÉlÉ{ÉÉà +ÉKÉà~É {ÉÉáyÉà±É {ÉoÉÒ. Êe~ÉÉ÷Ç©Éà{÷à HÉA{÷ù »÷à÷©Éà{÷ ùWÚ Hùà±É lÉà{ÉÉoÉÒ ©ÉÉ±É W~lÉÒ{ÉÉà +Éqà¶É «ÉÉàN«É NÉiÉÒ ¶ÉHÉ«É {É¾Ò. lÉàoÉÒ W~lÉÒ{ÉÉà +Éqà¶É ùt Hùà±É Uà.

ùà´ÉÉoÉÒ ÷ÄàËeNÉ HÉà~ÉÉâùà¶É{É V/s. »~Éà.+É»ÉÒ»÷{÷ HÉà©É¶ÉÔ«É±É ÷àG»É +Éà£Ò»Éù SÉàH~ÉÉà»÷, NÉÖ÷Ò, +{ÉÅlÉ~ÉÖù eÒ»÷ÄÒG÷ +à{e +yÉ»ÉÇ(+ÉÅzÉ¡Éqà¶É ¾É<HÉà÷Ç-¾äqùÉ¥ÉÉq ) (2001) 123 +à»É÷Ò»ÉÒ 503

WÖ{É-13 271

6. ùÉW»oÉÉ{É ùÉV«É{ÉÉ HÉ«ÉqÉ +{´É«Éà eÉàG«ÉÖ©Éà{÷{ÉÒ »ÉÉoÉà £Éà©ÉÇ 18»ÉÒ ©ÉÉàH±É´ÉÖ W°ùÒ Uà. Wà SÉàH~ÉÉà»÷ A~Éù eÉàG«ÉÖ©Éà{÷{ÉÒ »ÉÉoÉà {É ¾lÉÖÅ {ÉÉà÷Ò»É{ÉÉÅ W´ÉÉ¥É{ÉÒ »ÉÉoÉà eàG±Éàùà¶É{É £Éà©ÉÇ 18»ÉÒ ùWÚ Hùà±É. eÉàG«ÉÖ©Éà{÷

+ÉÊ»É»÷{÷ HÉà©É¶ÉÔ«É±É ÷àG»É +Éà£Ò»Éù +±´Éù, V/s. {Éùà{rHÖ©ÉÉù +à{e HÅ~É{ÉÒ (ùÉW»oÉÉ{É ¾É<HÉà÷Ç-W«É~ÉÖù ¥ÉáSÉ) (2013) 60 ´ÉÒ+à»É÷Ò 296

WÖ{É-13 271

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»ÉÉoÉà £Éà©ÉÇ 18»ÉÒ ùWÚ {É oÉlÉÉ qÅe +ÉHÉù´ÉÉ©ÉÉÅ +É´Éà±É. ¾É<HÉà÷â ¾ÊHHlÉ XàlÉÉÅ lÉÉùiÉ HÉhà±É Uà Hà ´Éà~ÉÉùÒ¸ÉÒ {ÉÉà ÷àG»É UÖ~ÉÉ´É´ÉÉ{ÉÉà HÉà< <ùÉqÉà »ÉÉ¥ÉÒlÉ oÉlÉÉà {ÉoÉÒ. lÉà©É{ÉÉà +Éqà¶É ùt Hùà±É Uà.

7. +Éà±÷ù{Éà÷ HùÅ÷ W{Éùà÷ù »Éà÷ A~Éù 4% Hà 10% ÷àG»É ±ÉÉNÉà lÉà ¥ÉÉ¥ÉlÉ{ÉÉà ¡É¶{É At§É´Éà±É ùÉW»oÉÉ{É ùÉV«É{ÉÉ HÉ«ÉqÉ©ÉÉÅ HÉ«ÉqÉ{ÉÒ +à{÷ÄÒ +Éà±É HÉ<{e +Éà£ W{Éùà÷ù »Éà÷{ÉÒ Uà +à{÷ÄÒ XàlÉÉ, +à{÷ÄÒ{ÉÉ ¥É¾Éà³É +oÉÇ©ÉÉÅ ùÉW»oÉÉ{É ¾É<HÉà÷Ç +Éà±÷ù{Éà÷ HùÅ÷ W{Éùà÷ù {ÉÉà »É©ÉÉ´Éà¶É »Éqù¾ÖÅ +à{÷ÄÒ©ÉÉÅ oÉÉ«É +{Éà lÉàoÉÒ 4% {ÉÉ qùà ´ÉàùÉà ±ÉÉNÉà lÉà´ÉÖÅ cùÉ´Éà±É Uà.

HÉà©É¶ÉÔ«É±É ÷àG»É +Éà£Ò»Éù ¥ÉÉù{É V/s. NÉiÉà¶É±ÉÉ±É NÉÉà«É±É & »É{»É (ùÉW»oÉÉ{É ¾É<HÉà÷Ç) (2013) 60 ´ÉÒ+à»É÷Ò 295

WÖ{É-13 272

8. ùÉW»oÉÉ{É ùÉV«É{ÉÒ SÉàH~ÉÉà»÷ A~Éù ´Éà÷ HÉ«ÉqÉ{ÉÖÅ £Éà©ÉÇ 49 {É ¾Éà´ÉÉoÉÒ lÉà©ÉW {ÉÉà÷Ò»É{ÉÉ W´ÉÉ¥É©ÉÉÅ ~ÉÉU³oÉÒ ùWÚ Hùà±É ¾Éà´ÉÉ UlÉÉÅ qÅe +ÉHÉùà±É. ´Éà~ÉÉùÒ¸ÉÒ »Éqù¾ÖÅ ©ÉÉ±É ¡Éq¶ÉÇ{ÉÒ©ÉÉÅ eà©ÉÉà{»÷Äà¶É{É ©ÉÉ÷à ©ÉÉàH±ÉÉ´Éà±É +{Éà lÉà ¥ÉÉ¥ÉlÉ{ÉÉà ~ÉmÉ ~ÉiÉ »ÉÉ©Éà±É Hùà±É. ¾É<HÉà÷â cùÉ´Éà±É Uà Hà ´Éà~ÉÉùÒ¸ÉÒ+à ÷àG»É UÖ~ÉÉ´É´ÉÉ{ÉÉà HÉà<W <ùÉqÉà {ÉoÉÒ +{Éà lÉàoÉÒ ±ÉNÉÉeà±É qÅe ùt Hùà±É Uà.

+É»ÉÒ»÷{÷ HÉà©É¶ÉÔ«É±É ÷àG»É +Éà£Ò»Éù, ¢±ÉÉ=NÉ »HÉàe, +W©Éàù, ùÉW»oÉÉ{É V/s. eÉà\HÉà(=Î{e«ÉÉ) ¡ÉÉ.±ÉÒ. (ùÉW»oÉÉ{É ¾É<HÉà÷Ç) (2013) 60 ´ÉÒ+à»É÷Ò 292

WÖ{É-13 273

9. ©Éy«É¡Éqà¶É{ÉÉ HÉ«ÉqÉ +{´É«Éà ´Éà~ÉÉùÒ¸ÉÒ{ÉÖÅ »ÉÉÊ¾l«É W~lÉ Hù´ÉÉ©ÉÉÅ +É´Éà±É W~lÉ »ÉÉÊ¾l«É{ÉÒ {ÉH±É ©Éà³´É´ÉÉ ©ÉÉ÷à ´Éà~ÉÉùÒ¸ÉÒ+à ±ÉàLÉÒlÉ ùWÚ+ÉlÉ Hù´ÉÉ UlÉÉÅ {ÉH±É +É~Éà±É {ÉÊ¾. lÉt A~ÉùÉÅlÉ ´Éà~ÉÉùÒ¸ÉÒ A~Éù

¶ÉÒ´É <{e»÷ÄÒ] V/s.HÉà©É¶ÉÔ«É±É ÷àG»É +Éà£Ò»Éù, »ÉHÇ±É-1, »ÉlÉ{ÉÉ(+à©É.~ÉÒ.) +à{e +yÉ»ÉÇ (©Éy«É¡Éqà¶É ¾É<HÉà÷Ç) (2 013) 61 VST 361

WÖ±ÉÉ<-13 380

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10. HÅ~É{ÉÒ{ÉÉ H©ÉÇSÉÉùÒ+Éà{Éà lÉà©É{ÉÒ ¡ÉÊlÉºcÉ +{Éà ¾ÉàtÉ ©ÉÖW¥É WÖqÉ WÖqÉ ©ÉÖ±«É{ÉÒ HÖ~É{É +àe´ÉÉ{»É©ÉÉÅ +É~É´ÉÉ©ÉÉÅ +É´Éà Uà. HÖ~É{É ùWÚ HùÒ +ÊyÉHÉùÒ¸ÉÒ+Éà HÅ~É{ÉÒ lÉù£oÉÒ ~ÉNÉÉù A~ÉùÉÅlÉ ´ÉyÉÉùÉ{ÉÒ »ÉNÉ´Ée lÉùÒHà {ÉÉ»lÉÉà ©Éà³´Éà Uà. +ÊyÉHÉùÒ¸ÉÒ+à SÉÉ-{ÉÉ»lÉÉ{ÉÒ £à»ÉÒ±ÉÒ÷Ò {ÉÉ »É~±ÉÉ«É{Éà ´ÉàSÉÉiÉ NÉiÉÒ ÷àG»É +ÉHÉùà±É. ¾É<HÉà÷â cùÉ´Éà±É Uà Hà +à©~±ÉÉà<] +à{e »É´ÉÔ»É HÅeÒ¶É{É{ÉÉ §ÉÉNÉ °~Éà »É~±ÉÉ«É Hùà±É {ÉÉ»lÉÉ +{Éà ~ÉÒiÉÉ{Éà HÉ«ÉqÉ{ÉÒ H±É©É 2 +{´É«Éà ´ÉàSÉÉiÉ NÉiÉÒ ¶ÉHÉ«É {É¾Ò.

»Éà÷ùeà G±É¥É ±ÉÒ©ÉÒ÷àe +à{e +{É+yÉù V/s. »÷à÷ +Éà£ ´Éà»÷ ¥ÉáNÉÉ±É +à{e +yÉ»ÉÇ (´Éà»÷ ¥ÉáNÉÉ±É ÷àG»Éà¶É{É ÷ÄÒ¥«ÉÖ{É±É) (2013) 61 ´ÉÒ+à»É÷Ò 252

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11. ´Éà~ÉÉùÒ¸ÉÒ »÷à{É±Éà¶É »÷Ò±É{ÉÉ ùÉàe {Éà H÷ HùÒ ¾ÖÅH{ÉÖÅ Al~ÉÉq{É Hùà Uà. ¾ÖÅH{ÉÉà A~É«ÉÉàNÉ ~ÉÅLÉÉ ±É÷HÉ´É´ÉÉ ©ÉÉ÷à oÉÉ«É Uà. ´Éà~ÉÉùÒ¸ÉÒ+à ¾ÖÅH +à »÷Ò±É ùÉàe W NÉiÉÉ«É lÉà´ÉÒ ùWÚ+ÉlÉ Hùà±É. ¾É<HÉà÷â cùÉ´Éà±É Uà. Hà »Éqù¾ÖÅ ¾ÖÅH{ÉÉà »É©ÉÉ´Éà¶É »÷Ò±É{ÉÒ +à{÷ÄÒ 43 ©ÉÉÅ oÉÉ«É {É¾Ò. lÉàoÉÒ lÉà{ÉÉ A~Éù 12.5% {ÉÉ qùà ´ÉàùÉà ±ÉÉNÉà

JÉ¢÷ ~ÉÉà±ÉÒ©É»ÉÇ V/s. H©ÉÒ¶{Éù, Êe~ÉÉ÷Ç©Éà{÷ +Éà£ HÉà©É¶ÉÔ«É±É ÷àG»É, oÉÒ°´É+{É{lÉ~ÉÖù©É +à{e +yÉ»ÉÇ (HàùÉ±ÉÉ ¾É<HÉà÷Ç) (2013) 61 ´ÉÒ+à»É÷Ò 316

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76



Shri N. N. Patel l Shri Ashok J. Patel

Tribunal Judgements


1 Determination order passed u/s 80 by holding that the product ankush and guru are manures and not pesticides as held by the Ld. Joint Commissioner of Commercial Tax.

M/s. Sahjanand Organics Research and Solution. Appeal No. 19 of 2010 decided on 28/03/11. Reported at 2011 GSTB Page no. 1448.

April ‘13 42

2 Determination order passed u/s 80 by holding that the Switch Socket & fan regulators are not IT Products is set aside by holding that these products are covered by Entry - 45 of Schedule –II of the VAT Act.

M/s. Anchor Electricals Pvt. Ltd. SA No. 10 of 2010 decided on 29/03/10. Reported at 2011 GSTB Page no. 1470.

April ‘13 43

3 There is no requirement of getting fresh registration certificate if any partner retires from the partnership firm as interpreted in section 25.

M/s. Jayvandan Traders. S.A No. 226 of 2010 decided on 11/04/11. Reported at 2011 GSTB Page no. 1515.

April ‘13 43

4 The fresh assessment order was passed subsequent to remand order of the Ld. Appellate Commissioner in which the appellant was entitled to get refund. The Ld. Assessing Authority denied to grant interest on refund. The Hon’ble Tribunal held that the appellant is entitled to get interest on refund because the fresh assessment order passed subsequent to remand order is passed u/s 41(3) of the Act.

M/s. Gujarat Tea Processors & Packers Ltd. SA no. 954 of 2010 decided on 11/04/11. Reported at 2011 GSTB Page 1563.

April ‘13 44

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5 Books of account including declaration form “C” were destroyed in the earth quake dated 26/01/2001. S.M.R. order passed ignoring circular dated 13/3/2002 in which directions were given to pass assessment order u/s 41(2) by accepting returns filed by the earthquake affected dealers of the Kutch. Hon’ble Tribunal set aside S.M.R order passed for the period 2000-01.

M/s. Lanyard Foods Ltd. RA No. 27 & 28 of 2011 decided on 06/05/11. Reported at 2011 GSTB Page no. 1628.

May ‘13 152

6 Hon’ble Tribunal restored Registration Certificates cancelled u/s 29(7) of the GST Act.

M/s. Ardor Drugs Pvt. Ltd. SA No. 815 & 816 of 2009 decided on 14/05/11. Reported at 2011 GSTB Page no. 1644.

May ‘13 153

7 Declaration Forms “F” were disallowed in proceedings of re-assessment. Assessment proceedings can be re-open on a set of grounds of fraud, misrepresentation or collusion made by the appellant.

M/s. Prabhat Solvent Extraction Industries S.A No. 961 of 2009 decided on 15/06/11. Reported at 2011 GSTB Page no. 1654.

May ‘13 154

8 Declaration Form C covers transactions of more than one quarter and excluding amount of excise duty is required to be treated as legal and valid.

M/s. Kalpataru Power Transmission Ltd SA no. 291 of 2011 decided on 16/06/11. Reported at 2011 GSTB Page 1681.

May ‘13 155

9 As provided in Section 17 of the VAT Act, the assessment proceedings cannot be transferred to other office without giving written notice to the Dealer.

M/s Tube Traders S.A. No. 164 & 165 of 2011 decided on 04/07/11. Reported at 2011 GSTB Page 1723.

May ‘13 156

10 FRP i.e. fibre glass reinforce plastic is industrial input as covered by item No. 172 of the list published for the purpose of entry 42 A of industrial input.

M/s. Kemrock Industries and Export Ltd. S.A No. 242 of 2011. Decided on 3/8/11. Reported at 2012 GSTB part-I Page No.1.

June ‘13 274

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11 Heavy dues were raised in passing of the assessment order. The first appeal was summarily dismissed for non payment of the dues @ 20 % as directed by the Ld. Appellate Authority. Hon’ble Tribunal directed to the Ld. Appellate Authority for considering the appeal on payment of Rs. 50 Lakh. The Hon’ble Tribunal remanded matter to the Ld. Appellate Authority for appropriate decision.

M/s. Adani Enterprise S.A No. 391 and 392 of 2011 decided on 7/9/11. Reported at 2012 GSTB Page 35.

June ‘13 274

12 The heavy dues of Rs. 8,03,32,988/- were raised against the appellant in passing of the assessment order. The Hon’ble Tribunal considering the facts of the case admitted appeal without directing any payment and remanded matter to the Ld. Appellate Authority for deciding appeal on merits.

M/s. Rajashree Auto Enterprise. S.A No. 418 of 2011 decided on 18/10/11. Reported at 2012 GSTB Page 165.

June ‘13 275

13 The tax was levied on sale of SIM card in passing of the assessment order. Hon’ble Tribunal held that there was no sale of SIM card but the amount received was on account of activation charges. The tax cannot be levied on activation charges in view of SC judgment in the case of M/s. BSNL 145 STC 91 and Idea Mobile Communication Ltd. 43 VST (1)

M/s C.D & Sons. S.A No. 367 of 2011 decided on 29/11/11. Reported at 2012 GSTB part-I Page 185.

June ‘13 276

14 The appeal order directing appellant to make payment @ 10% of the assessed dues is set aside. Hon’ble Tribunal discussed judgments in the case of M/s. KEC International Ltd. 251 ITR Page 158, M/s. Benara Valves Ltd. (2006) 13 SCC page 347 and M/s. Ravi Gupta 22 VST Page 529.

M/s. Naik Dyestuff Industries. S.A No. 579 of 2011 decided on 7/12/10. Reported at GSTB 2012.

June ‘13 277

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15 The S.M.R. order passed u/s 67 levying purchase tax u/s 50 considering breach of condition of purchase of goods purchased against form 1 is upheld. However the amount of interest levied u/s 47(4A) in passing of the S.M.R. order is set aside.

M/s. Essar Steels Ltd. R. A. No. 82 to 85 of 2008 decided on 08/12/11. Reported at 2012 GSTB Page 222.

July ‘13 383

16 S.M.R. order passed u/s 67 is set aside, in which the benefit of payment of composition amount as provided in section 55A of the GST Act was rejected.

M/s. Pioneers Polyfab Ltd. R. A. No. 14 of 2011, decided on 08/12/11. Reported at 2012 GSTB 269.

July ‘13 384

17 The determination order passed u/s 80 by holding that the appellant is not entitled to claim input tax credit in respect to the purchases of steam coal is set aside and held that the steam coal is not used as fuel but it is used as raw material in the manufacturing of sponge iron and allied steel products.

M/s. Welspun India Ltd. Appeal No. 27 of 2010 decided on 27/12/11. Reported at 2012 GSTB 304.

July ‘13 385

18 The interest u/s 47(4A) and penalty u/s 45(2)(C) were levied in passing of the assessment order for URD period passed u/s 41(6) of the GST Act. The Hon’ble Tribunal set aside interest levied u/s 47(4A) and reduced the amount of penalty imposed u/s 45(2)(C) from Rs. 1,05,385/- to Rs. 87,560/-.

M/s. Hindustan Construction Co. S. A. No. 63 of 2005 decided on 15/02/2012. Reported at 2012 GSTB 380.

July ‘13 387

19 The registration certificate cancelled u/s 27(5)(i) on the ground that the appellant is indulging in billing activity is set aside by holding that the provision of section 27(5)(i) is applicable in case of dealer who issues bills without entering in to sale transaction. It is not applicable to the purchasing dealer.

M/s. Kavita Casting Pvt. Ltd. S. A. No. 85 and 86 of 2011 decided on 29/02/2012. Reported at 2012 GSTB 421.

July ‘13 387

80




20 Refund of excess payment was not granted by the department. Hon’ble Tribunal considering peculiar facts of the case directed to pay refund along with the interest from the date of order of the Tribunal.

M/s. Cosmo Fiber Glass And Engineering Co. SA No.840 of 2011 decided on 12/03/2012. Reported at 2012 GSTB Page No. 443.

Aug. ‘13 485

21 It is held that the disputed items (1) Bhrungraj Hair Oil (2) Brahmi Hair Oli (3) Bhallatak Dant Manjan and (4) Ayurvedic Dant Manjan are Drugs and Medicines as covered by entry 28 A of Schedule II of the VAT Act. The determination order passed U/s 80 in which the above items were held as covered under residuary entry 87 is set aside.

M/s. Shree Swami Atmanand Sarswati Co. Op. Pharmacy Ltd. Appeal No. 6 of 2010 decided on 23/03/12. Reported at 2012 GSTB Page No. 451.

Aug. ‘13 486

22 The tax credit in respect to purchases of machinery spares is held admissible to the appellant. The penalty levied u/s 34 (7) is reduced from 150 % to 30%.

M/s. Jayveer Ind. S.A No. 9 & 10 of 2010. Decided on 26/03/12. Reported at 2012 GSTB Page No. 557.

Aug. ‘13 487

23 The claim of export sale as covered u/s 5 (3) of the Central Act was disallowed on the ground that there was a difference in the quantity of purchase of goods against form H and the quantity of export of goods as stated in bill of lading and the date of bill of purchase of goods was after the date of actual export or bill of lading.

M/s Shakti Containers RA No.109 to 112 of 2010 decided on 9/3/2012. Reported at 2012 GSTB Page No.585.

Aug. ‘13 488

24 The amount of refund was held payable to the appellant in passing of the assessment order passed U/s 41 (3) subsequent to judgment of the Hon’ble Tribunal. On the amount of refund the interest U/s 54 (1) (aa) was not allowed to the appellant. Hon’ble Tribunal held that the interest U/s 54 (1) (aa) is admissible to the appellant.

M/s Devadhidev Export SA no.7 of 2010 decided on 15/03/2012. Reported at 2012 GSTB Page No. 593.

Aug. ‘13 489

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25 The order of demanding security of Rs.10,00,000/- as a pre condition for granting of registration certificate is set aside and the concern Registering Authority is directed to issue registration certificate on the basis of NSC of Rs.20,000/-.

M/s M. A. Traders SA no.408 of 2010 decided on 26/03/2012. Reported at 2012 GSTB Page No. 598.

Aug. ‘13 490

26 The tax credit was disallowed as the details of purchase bill was not matching with the form no.201 B submitted by the vendor. The Hon’ble Tribunal directed to the Ld. Assessing Authority to scrutinize the documents submitted by the appellant and to consider the claim of tax credit.

M/s Industrial Associates SA No.733 of 2011 decided on 29/03/2012. Reported at 2012 GSTB Page No. 610.

Aug. ‘13 491

27 SMR order passed u/s 67 of the GST Act is set aside by holding that there was no illegality or impropriety in the assessment order passed u/s 41 (2) by accepting returns submitted by the dealer.

M/s. Dynamic Casting R.A. No. 129 of 2010. Decided on 03/04/12. Reported at 2012 GSTB part (2) Page 623.

Sept. - 13 641

28 The Hon’ble Tribunal set aside appeal order by holding that the letter Dt. 05/09/11 refusing application in form no. 306 of provisional refund is an appealable order and also directed to the Ld. Assessing Officer to consider the application of provisional refund in view of section 37 read with rule 37 of the VAT Rules.

M/s. Delta Rubber and Plastic Products. S.A. NO. 23 of 2012. Decided on 10/04/12. Reported at 2012 GSTB part 2 Page 631.

Sept. - 13 641

29 Revisional order Dt. 31/12/10 passed by the Ld. Dy. Commissioner of Commercial Tax Audit (5) Division-2, Surat against the assessment order Dt. 14/06/07 is set aside because it was barred by the limitation.

M/s. Ayurvardhnam. R.A. No. 143 to 145 of 2011. Decided on 25/04/12. Reported at 2012 GSTB part 2 Page 638.

Sept. - 13 643

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30 The item outboard marine engine and spare parts of Yamaha of 10 HP are agriculture inputs as covered under Entry 42 A of schedule II of the VAT Act.

M/s. Ravi Sales Agency. S.A. No. 480 of 2010. Decided on 20/04/12. Reported at 2012 GSTB Part 1 642.

Sept. - 13 644

31 The Hon’ble Tribunal held that the amount of tax credit admissible on purchases of goods used as fuel can be reduced only one time @ 4% u/s 11 (3) (b) (ii) and not again @ 4% u/s 11 (3) (b) (iii) in respect to the goods transferred to the branch office or consignee agent outside the state of Gujarat.

M/s. Reliance Industries Ltd. S.A. No. 76 and 77 of 2011. Decided on 26/04/12. Reported at 2012 GSTB 658.

Sept. - 13 645

32 MCB is covered under entry 78(i) of schedule II of the VAT Act. The assessment order passed by holding MCB is covered under entry 87 of schedule II is set aside.

M/s. Schneider Electric India Pvt. Ltd. S. A. No. 1000 & 1001 of 2010 decided on 09/05/12. Reported at 2012 GSTB Page 711.

Oct - 13 740

33 The item interlocking paving blocks and curb stones in different shape and size are bricks as covered under entry 10(i) of schedule II of the VAT Act.

M/s. Vyara Tiles Pvt. Ltd. Appeal No. 20 of 2009 decided on 15/06/12. Reported at 2012 GSTB 739.

Oct - 13 742

34 The Sale of Goods made To Bombay High is not sale in the course of Interstate Tarde or Commerce as held by The Department.

M/s. PSL Ltd. S.A. No. 372 of 2011. Decided on 21/06/12. Reported at 2012 GSTB Part-II 791.

Nov. - 13 894

35 Reassessment order passed beyond three years period from the date of service of notice in form no. 37 Is held as barred by limitation.

M/s. Laxmi Eateries Pvt. Ltd. Appeal No. 358 of 2011. Decided on 25/06/12. Reported at 2012 GSTB Part – II 853.

Nov. - 13 894

36 Green House is covered under entry 1 of Schedule II of the vat act, and not under residury entry 87 as held by the assessing officer. Assesment order and appeal order are set aside.

M/s Neel Agrotech Pvt. Ltd. S.A. NO. 460 of 2011. Decided on 02/07/12. Reported at 2012 GSTB Page 871.

Nov. - 13 895

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37 Nihar Filtered Coconut Oil is not hair oil as held by the department but it is an edible oil as covered by entry 185 (ii) of the Gst Act.

M/s. Index Port Ltd. R.A. NO. 113 & 114 of 2010. Decided on 12/07/12. Reported at 2012 GSTB Page. 925.

Nov. - 13 896

38 Tax credit on purchases of explosive materials used in the process of mining was allowed as they are held as a raw material in the process of mining.

M/s. Patel Metals S.A No. 94 of 2011. Decided on 09/08/12. Reported at 2012 GSTB Part-II Page. 1036 and 1041.

Nov. - 13 897

39 The penalty order set aside because no notice in form 309 was issued to the appellant.

M/s. Specialised Components Pvt. Ltd. S.A. No. 234 of 2010. Decided on 13/08/2012. Reported at 2012 GSTB Part-II Page 1050.

Dec. - 13 987

40 Provisional assessment order of Ld. Commercial Tax Officer was set aside because no regular assessment was carried out by the department.

M/s. Khatau Chatrabhuj Thakkar S.A. No. 434 of 2011. Decided on 23/08/2012. Reported at 2012 GSTB Part-II Page 1059.

Dec. - 13 987

41 Revisional order passed by the revisional authority on the basis that Form ‘H’ was not produced by the applicant in support to the claim of exemption u/s 5 (3) of the Cst Act. The original assessment order was restored by setting aside revisional order, because the revisional order passed was barred by limitation and also Form ‘H’ was not mandatory to submit before 14-07-2005.

M/s. Artex Apparels Pvt. Ltd. R.A. No. 81 of 2011. Decided on 24/08/2012. Reported at 2012 GSTB Part-II Page 1061.

Dec. - 13 988

42 The enhancement on the stock difference arised during the visit to the place of business of the appellant was entirely removed and penalty also reduced on facts.

M/s. Vaishnav Steel. S.A. No. 333 of 2009. Decided on 31/08/2012. Reported at 2012 GSTB Part-II Page 1066.

Dec. - 13 988

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43 Insurance claimed on the destruction of an assests can not be held as a sale. The matter was remanded to the ld. Assessing authority.

M/s. Adarsh Ginning Pvt. Ltd. S.A. No. 31 of 2011. Decided on 18/09/12. Reported at 2012 GSTB Part-III Page 1147.

Dec. - 13 989

44 The amount of penalty levied u/s 34 (12) is reduced from 150 % to 25 %

M/s Marfatia J N Bhagat SA No.7 of 2011. Decided on 7/9/2012. Reported at 2012 GSTB Part III page 1073.

Jan. - 13 1088

45 The amount of penalty levied u/s 45 (2)(c), 45 (8) and 46 (2) are removed considering facts of the case

M/s K. C. Kapadiya and Sons Pvt. Ltd. SA No. 150 and 151 of 2011. Decided on 14/09/2012. Reported at 2012 GSTB Page 1088.

Jan. - 13 1088

46 Sunglasses are covered by entry 28 a (ii) of schedule ii read with notification u/s 5 (2) and held as Medical Devices.

M/s. Titan Industries Ltd. Decided on 25/09/2012. Reported at GSTB part-III 2012 Page No. 1154.

Jan. - 13 1089

47 The order of the Ld. Joint Commissioner of Commercial Tax Appeal (7) Rajkot dismissing stay application is set aside and directed to decide appeal without any pre-deposit amount. The hon’ble tribunal with consent of both the side has also decided law point in respect to levy of penalty u/s 12 (7) and levy of interest u/s 37(4) of the vat act.

M/s. Reliance Industries Ltd. S.A no. 546 Of 2011. Decided on 17/09/12. Reported at 2012 GSTB page 1092.

Feb. - 13 1192

48 The rectification order of the Ld. Assessin Officer passed u/s 72 of the earlier law enhancing the levy of interest and the smr order passed by the ld. Appellate authority while deciding appeal against the rectification order is held barred by limitation as provided in section 67 of the GST Act.

M/s. Nirma ltd. S.A. No. 555 & 556 Of 2005 and R.A no. 55 of 2005. Decided on 26/09/12. Reported at 2012 GSTB page 1196.

Feb. - 13 1193

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49 The books of account of the appellant were destroyed in the fire broken out at the business premises. The claim of RR sale was disallowed as the appellant did not submit declaration form C and declaration form E-1 in the assessment proceeding. The Hon’ble Tribunal considered fire broken out at the place of business as act of god. The assessment orders passed for the period 1994 -95 to 1998 -99 were set aside on the ground that they were not passed within the reasonable time.

M/s. Rajkot Engineering Corporation S.A. No. 955 To 962 of 2010. Decided on 27/09/12. Reported at 2012 GSTB page 1215.

Feb. - 13 1193

50 The branch transfer transactions made to goregaon branch were held as interstate sale as the name of customer were mentioned in the indent placed by the branch. The Hon’ble Tribunal considering documents placed by the appellant and relying judgments on the subject held that the transactions were branch transfer transactions and not interstate sale as held by the department.

M/s. Madura Coats S.A. No. 240 to 241 of 2005 and S.A. No. 315 & 567 of 2010. Decided on 27/09/12. Reported at 2012 GSTB page no. 1248.

Feb. - 13 1194

51 Relying on determination order passed u/s 62 in the case of appellant vide order dt. 28/02/2000 And further vide order dt. 10/10/01, The ld. Assessing officer while passing assessment order for the period 1999-2000 and 2002-03 held that the sales of galvanized channels, angles, runners and sections were liable to tax @ 12% as covered under entry 195 of schedule ii of the gst act.

M/S. India Gypsum Ltd. S.A. No. 568 & 770 of 2004 and S.A.No. 463 of 2006. Decided On 27/09/12. Reported at 2012 GSTB 1293.

Feb. - 13 1196

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52 The Hon’ble Tribunal has decided the scope of amended section 8(5) of the Central Act amended w.e.f. 11/05/02 read with notification entry 140 issued u/s 49(2) of the GST Act. It is held that the exemption limit can be adjusted @ 4 % in case of interstate sale of goods which are not supported by declaration form “C”.

M/s. P.S.L. Ltd., S. A. No. 53 and 54 of 2011 decided on 27/09/12. Reported at 2012 GSTB Part II Page 1320.

March ‘14 1328

53 It is held by Hon’ble Tribunal that ship breaking activity is manufacturing activity and the tax credit is admissible in respect to purchase of oxygen and LPG.

M/s. Bansal Brothers, Appeal No. 26 of 2010 decided on 27/09/12. Reported at 2012 GSTB Part III Page 1367.

March ‘14 1330

54 Toxiwin ES Animal poultry feed is not a mineral and ore as covered by entry 51 of schedule II but is poultry feed as covered by entry 48 of schedule I of the Act. The determination passed u/s 80 is quashed and set aside.

M/s. G. M. Chemicals, Appeal No. 24 of 2008 decided on 27/09/12. Reported at 2012 GSTB Part II Page 1397.

March ‘14 1330

55 The single declaration form E I was provided by the vendor for the year 2002-03. Under peculiar circumstance the Hon’ble Tribunal held that the exemption from payment of tax is admissible u/s 6(2) of the interstate sale falling u/s 3(b) on the basis of original declaration form E I submitted in the assessment proceeding for the year 2002-03 and on the basis of duplicate E I form submitted in the assessment proceeding for the year 2003-04.

M/s. Iris Enterprise, R. A. No. 94 of 2011 decided on 03/10/12. Reported at 2012 GSTB Part III Page 1407.

March ‘14 1331

56 The assessment order passed for the year 2006-07, 2007-08 and 2008-09 raising huge demand are set aside as the sales turnover was estimated on the basis of commission income.

M/s. Shahidbhai Abubakar Chamadia, S. A. No. 560 to 562 of 2010 decided on 17/10/12. Reported at 2012 GSTB Part III Page 1424.

March ‘14 1332

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57 The state in which the lease agreement is entered for transfer of right to use the goods has jurisdiction to levy tax on the specified sale price i.e. lease rent income. Assessment orders leving tax on specified sale price for which the lease agreement was entered at Chennai, Tamilnadu are set aside. However the request of granting refund is denied following the principle of unjust enrichment.

M/s. Essar Oil Ltd. S. A. No. 1062 to 1068 of 2005 decided on 23/10/12. Reported at 2012 GSTB Part III Page 1429.

March ‘14 1333

58 Penalty imposed u/s 34(7)(C) reduced from Rs. 60,236/- to Rs. 5,000/- and from Rs. 4,67,010/- to Rs. 35,000/- in view of the facts of the case.

M/s. J. B. Chemicals, S. A. No. 671 of 2012 and M/s. Ardor International Pvt. Ltd. S. A. No. 672 of 2012 decided on 29/10/12. Reported at 2012 GSTB Part II Page 1438.

March ‘14 1334

59 Laminated and un-laminated HDFE woven fabrics are covered by entry 42 A read with the item No. 175 of the list issued for the purpose of prescribing the items of the industrial inputs.

M/s. Shreeji Plastics, Appeal No. 22 of 2008 decided on 05/11/12. Reported at 2012 GSTB Part III Page 1443.

March ‘14 1334

60 The claim of concessional rate of tax held admissible on the basis of zerox of declaration form “C”.

M/s. Safex Fire Services Ltd. S. A. No. 511 of 2012 decided on 09/11/12. Reported at 2012 GSTB Part III Page 1452.

March ‘14 1335

61 R.C. cancelled on account of not filing returns for three consecutive tax periods is restored as the cancellation order was passed in stereo type pre printed form without assigning any reason and without providing sufficient opportunity.

M/s. Essen Electromech. S. A. No. 431 and 432 of 2011 decided on 27/11/12. Reported at 2012 GSTB Part III Page 1465.

March ‘14 1336

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62 Form “H” can be submitted even at the appellate stage as the appeal proceeding is continuous process of assessment. Further the Hon’ble Tribunal after referring section 5(4) and Rule 12(10) held that rule 12 requiring submission of form is a procedural in nature and hence should be interpreted in the manner so that the object of the Act can be achieved.

M/s. Waves Foods Pvt. Ltd., S. A. No. 864 of 2011 decided on 20/12/12. Reported at 2012 GSTB Part III Page 1476.

March ‘14 1336

63 Recovery proceeding u/s 44 can not be initiated unless the dues are determine payable by passing any order.

M/s. S. D. Organics Pvt. Ltd., S. A. No. 95 of 2011 decided on 20/12/12. Reported at 2012 GSTB Part III Page 1484.

March ‘14 1337

No. Name of the Party Month Page

1 M/s. S. A. Himnani Distributors Pvt. Ltd. April ‘13 45

2 M/s. Ion Exchange (I) Ltd. April ‘13 56

3 M/s. Abdul Karimhaji Umarbhai Rasulbhai May ‘13 157

4 M/s. Shreenathji Oil Mills May ‘13 166

5 M/s. Sai Krupa Construction July ‘13 392

6 M/s. Yogesh Industries July ‘13 396

7 M/s. Madhav Steel Corporation Aug. ‘13 495

8 Futura Ceramics Pvt. Limited and Another Sept. ‘13 646

9 M/s. Larsen & Toubro Limited & Anr. Oct. ‘13 743

10 M/s. Krishna Enterprise Dec. ‘13 991

11 Abdul Karimhaji Umarbhai Rasulbhai Jan. ‘14 1090

12 Narendrakumar Revachand Kotak Jan. ‘14 1093

Full Tribunal / High Court Judgements

89



Act & NotificationsNo. Notification No. & Date Subject Month Pg.No.

1. Gujarat Act No. 9 of 2013 The Gujarat Value Added Tax (Amendment) Act, 2013

April ‘13 72

2 No. (GHN-4)VAT-2013-S.5 (2) (37)-TH:

Amendment in Noti. No. (GHN-35)VAT-2006/(S.5) (2) (1)-TH Dt. 31-3-2006

April ‘13 75

3 Gujarat Act No. 15 of 2013 THE Gujarat Stamp (AMENDMENT) Act, 2013

May ‘13 195

4 No. (GHN-9)VAT-2013-SCH.-I(13)-(6)-TH Dt. 1-7-2013

Charkha and other implements and spare parts thereof meant for the use in the production of handspun yarn, for the purpose of entry-13

Aug. ‘13 515

5 No. (GHN-12)VAT-2013-S.5 (2) (38)-TH Dt. 6-8-2013


Aug. ‘13 515

6 No. (GHN-16)VAT-2013-S.5 (2) (39)-TH Dt. 29-8-2013


Sept. ‘13 649

7 No. (GHN-21)VAT-2013-SCH-II (45)(21)-TH: Dt. 4-10-2013

Amendment in VAT Rules. Oct. ‘13 785

8 No. (GHN-24) VAT-2013/S.40 (1) (8) -TH Dt. 11-10-2013

Oct. ‘13 785

9 Resolution No. TEX/102012/65117/T Dt. 25.06.2013

Gujarat Textile Policy — 2012 (5.9.2012)

Oct. ‘13 792

10 Resolution NO.TEX/102013 /432/T

Gujarat Textile Policy-2013 (Revised)

Oct. ‘13 809

11 No. (GHN-27)VAT-2013-S.5 (2) (40)-TH Dt. 2.11.2013


Nov. ‘13 898

12 No. GVL/VAT/RULE/R.51(1)/(3) Dt. 2.11.2013

Amending the Order No. GVL/VAT/Rule/R.51 (1)/ (1) Dated 4th October, 2006

Nov. ‘13 900

90



Circulars / X¾àù ~ÉÊù~ÉmÉÉà

No. Circular No. & Date Subject Month Pg.No.

1 J©ÉÉÅH: ´ÉÉ´ÉàH/NÉÖWHÉ/2013-14/X.142/1ù3 lÉÉ. 21-5-2013

H±É©É 11(7H) +{ÉÖ»ÉÉù ´«É´É¾ÉùÉà{ÉÒ «ÉoÉÉoÉÇlÉÉ SÉHÉ»É´ÉÉ ¥ÉÉ¥ÉlÉ

©Éà-13 193

2 J©ÉÉÅH +à÷Ò+Éù/102013/ 1110/+ lÉÉùÒLÉ : 26-6-2013

q»lÉÉ´ÉàXà©ÉÉÅ +Éà³LÉ +É~É´ÉÉ ¥ÉÉ¥ÉlÉ.

WÖ±ÉÉ<-13 400

3 J©ÉÉÅH : ´ÉÉ´ÉàH/´É¾Ò´É÷/2013-14/X. 921 lÉÉ. 4-7-2013

+ÉHÉùiÉÒ +ÊyÉHÉùÒ+à +ÉHÉùiÉÒ +Éqà¶É ~É»ÉÉù HùlÉÉ »É©É«Éà W°ùÒ lÉHàqÉùÒ ùÉLÉ´ÉÉ +ÅNÉà

+ÉàNÉº÷-13 515

4 J©ÉÉÅH : ´ÉÉ´ÉàH/´É¾Ò´É÷/2013-14/X.941 lÉÉ. 6-7-2013

H±É©É 28(3) +{´É«Éà X©ÉÒ{ÉNÉÒùÒ ©ÉÉÅNÉ´ÉÉ »ÉÅ¥ÉÅyÉà Hù´ÉÉ{ÉÒ oÉlÉÒ HÉ«ÉÇ´ÉÉ¾Ò +ÅNÉà.

+ÉàNÉº÷-13 517

5 J©ÉÉÅH: NÉÖWHÉ/´Éà÷-116/13-14/X.143/124 lÉÉ : 16/8/ù013

Glass beads ~Éù{ÉÉÅ ´ÉàùÉ{ÉÉ qù +ÅNÉà »~Éº÷lÉÉ ¥ÉÉ¥ÉlÉ

+ÉàNÉº÷-13 518

6 J©ÉÉÅH: NÉÖWHÉ/´Éà÷/H±É©É-80/ù013-14/X.314 lÉÉùÒLÉ : ù9/7/ù013

©ÉÉ¾à X{«ÉÖ+ÉùÒ-13 oÉÒ ©ÉÉ¾à WÖ{É-13 qù©«ÉÉ{É »ÉÅ«ÉÖHlÉ ´ÉÉÊiÉÎV«ÉH ´ÉàùÉ HÊ©É¶É{Éù (HÉ«ÉqÉ)+à H±É©É-80 ¾àc³ ~É»ÉÉù Hùà±É +Éqà¶É +{´É«Éà{ÉÉÅ SÉÖHÉqÉ+Éà{ÉÉà ÷ÖÅH»ÉÉù

+ÉàNÉº÷-13 519

7 J©ÉÉÅH: NÉÖWHÉ/´Éà÷-184/12-13/X.146/125 lÉÉùÒLÉ : 9/10/ù013

eÒY÷±É »ÉÒN{ÉàSÉù +ÉàG÷Éà.-13 811

8 J©ÉÉÅH: ´ÉÉ´ÉàH/´É´É÷-5/+à»ÉÉà. ùWÖ+ÉlÉ/2013-14/X. 1519/20 lÉÉùÒLÉ : 18/9/ù013

Ê»É{ÉÒ«Éù »ÉÒ÷Ò]{É lÉoÉÉ ¶ÉÉÊùùÒH ùÒlÉà +¶ÉGlÉ ¾Éà«É lÉà´ÉÒ ´«ÉÎGlÉ{ÉÉ Hà»É©ÉÉÅ ±Éà´ÉÉ{ÉÉ ´«É´É»ÉÉ«É´ÉàùÉ +ÅNÉà »~Éº÷ÒHùiÉ ©ÉÉ÷à.

+ÉàG÷Éà.-13 812

91



No. Circular No. & Date Subject Month Pg.No.

9 J©ÉÉÅH: NÉÖWHÉ/´Éà÷/15/13-14/X.147/126 lÉÉùÒLÉ : 30/10/ù013

Ê{É«É©É 19 ¾àc³ lÉÉ. 30-9-2013{ÉÉ ùÉàW ~ÉÚùÉ oÉlÉÉ ÷àKÉ ~ÉÒùÒ«Ée{ÉÉ ©Éà{«ÉÖ+±ÉÒ ùWÖ Hù´ÉÉ{ÉÉ oÉlÉÉÅ ©ÉÉÊ»ÉH/ÊmÉ©ÉÉÊ»ÉH ~ÉmÉH{ÉÒ »É©É«É ©É«ÉÉÇqÉ ±ÉÅ¥ÉÉ´É´ÉÉ ¥ÉÉ¥ÉlÉ.

{É´Éà.-13 898

10 J©ÉÉÅH: NÉÖWHÉ/´Éà÷-17»ÉÒ/13-14/X.148/127 lÉÉùÒLÉ : 11/11/ù013

H±É©É 63 ¾àc³{ÉÉ +ÉàeÒ÷ ùÒ~ÉÉà÷Ç ¥ÉÉ¥ÉlÉ.

{É´Éà.-13 899

11 J©ÉÉÅH: NÉÖWHÉ/´Éà÷/Ê{É«É©É-51(1)/(3) lÉÉùÒLÉ : 2/11/ù013

Ê{ÉÊqÇº÷ ©ÉÉ±É{ÉÒ «ÉÉqÒ©ÉÉÅoÉÒ {ÉÉáyÉ J©ÉÉÅH 7-Y° +{Éà {ÉÉáyÉ J©ÉÉÅH 8-´ÉùÒ«ÉÉ³Ò{Éà H©ÉÒ

{É´Éà.-13 900

12 J©ÉÉÅH: NÉÖWHÉ/´Éà÷-17»ÉÒ/13-14/X.149/1ù8 lÉÉùÒLÉ : ù0 /1ù/ù013

H±É©É-63 +{Éà Ê{É«É©É-44(ù) ¾àc³ +ÉàeÒ÷ ùÒ~ÉÉà÷Ç ùWÖ Hù´ÉÉ{ÉÒ »É©É«É ©É«ÉÉÇqÉ ±ÉÅ¥ÉÉ´É´ÉÉ ¥ÉÉ¥ÉlÉ.

Êe»Éà.-13 1004

13 J©ÉÉÅH: NÉÖWHÉ/´Éà÷-1~É/13-14/X.1~É0/1ù9 lÉÉùÒLÉ : ù0 /1ù/ù013

Ê{É«É©É-ù0 ¾àc³ ´ÉÉÌºÉH ~ÉmÉH {É©ÉÖ{ÉÉà-ù0~É ùWÖ Hù´ÉÉ{ÉÒ »É©É«É ©É«ÉÉÇqÉ ±ÉÅ¥ÉÉ´É´ÉÉ ¥ÉÉ¥ÉlÉ.

Êe»Éà.-13 1004

14 J©ÉÉÅH: NÉÖWHÉ/´Éà÷/H±É©É-80/ù013-14/X.60~É lÉÉùÒLÉ : 31/1/ù013

©ÉÉ¾à WÖ±ÉÉ<-13 oÉÒ ©ÉÉ¾à Êe»Éà©¥Éù-ù013 qù©«ÉÉ{É »ÉÅ«ÉÖHlÉ ´ÉÉÊiÉÎV«ÉH ´ÉàùÉ HÊ©É¶É{Éù (HÉ«ÉqÉ)+à H±É©É-80 ¾àc³ ~É»ÉÉù Hùà±É SÉÖHÉqÉ+Éà{ÉÉà ÷ÖÅH»ÉÉù

£àúÉÖ.-13 1198

92



April ‘13 - Page No. 15May ‘13 - Page No. 122June‘13 - Page No. 239July ‘13 - Page No. 340

Aug. ‘13 - Page No. 455Sept. ‘13 - Page No. 587Oct. ‘13 - Page No. 690Nov. ‘13 - Page No. 849Dec. ‘13 - Page No. 958Jan. ‘14 - Page No. 1065Feb. ‘14 - Page No. 1163

March. ‘14 - Page No. 1264

Shri Sunil Sagar - Advocate

Creativity - ÊWÅqNÉÒ - +àH HàÊ±ÉeÉà»HÉà~É

¸ÉÒ SÉÅr´Éq{É ~ÉÅe«ÉÉ - X©É{ÉNÉù

“KING CAN DO NO WRONG”

Representation

Sept. ‘13 - Page No. 650Dec. ‘13 - Page No. 1006Feb. ‘14 - Page No. 1219

July ‘13 - Page No. 342Aug. ‘13 - Page No. 458Sept. ‘13 - Page No. 590Oct. ‘13 - Page No. 693Nov. ‘13 - Page No. 852Dec. ‘13 - Page No. 961Jan. ‘14 Page No. 1068

Feb. ‘14 - Page No. 1166March. ‘14 - Page No. 1266

INTROSPECTION - Shri Nirav Pankaj Shah

June ‘13 - Page No. 279Aug.‘13 - Page No. 492Oct. ‘13 - Page No. 742Dec. ‘13 - Page No. 990Feb. ‘14 - Page No. 1197


SHRI AMIT C. SHAH SHRI SAMEER SIDDHPURIA

¡ÉüÉÉànÉùÒ

Association NewsShri Jayesh J. Shah - Shri Tejash R. Shah

(April ‘13 - May ‘13)Shri Urvish V. Patel - Shri Tejash R. Shah

(June‘13 - March ‘14)

May - ‘13 - Page No. 198June ‘13 - Page No. 306July ‘13 Page No. 401Aug.‘13 Page No. 530Sept. ‘13 Page No. 654Sept. ‘13 Page No. 813Nov.. ‘13 Page No. 902

Dec.. ‘13 Page No. 1010Jan. ‘14 - Page No. 1102Feb. ‘14 - Page No. 1222


Jan. ‘14 Page No. 1062

93



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y{÷e çkLku÷ Au. íÞkhçkkË (MkwÄkhk) yrÄrLkÞ{, 2006 yLku yLÞ »ÉÉlÉ MkwÄkhkyku 2007,2008,2009, 2010, 2011, 2012 yLku 2013Úke yrÄrLkÞ{{kt MkwÄkhkyku ÚkÞu÷ Au íku{s ðuxLku ÷økíkk yks rËLk MkwÄe ykþhu 212 ònuhLkk{kyku yLku 150 sux÷k ònuh ÃkrhÃkºkku «rMkæÄ ÚkÞu÷ Au yk çkÄe {krníkeLku xwtf{kt yk ð¾íku «rMkØ Úkíke nuLz çkwf - 2014 (ykþhu 430 Úke ðÄw ÃkkLkkt) «rMkØ fhðkLkku rLkýoÞ fhu÷ Au. yk yøkkW MkLk 2009/2010/2011/2013Lke nuLz çkwf «rMkØ fhu÷ níke. suLkk MktÃkkËf yÕÃkuþ su. ÷wýkøkheÞk íkÚkk eÉè. yûkík ~Éùà¶ÉHÖ©ÉÉù níkk. yk ð¾íkLke nuLzçkwf {kt ½ýk çkÄk fkuXkyku ykÃkeLku yrÄrLkÞ{ yLku rLkÞ{kuLku Mk{òððkLkku «ÞkMk yÕÃkuþ su ÷wýkøkheÞk ðux Mk÷knfkh, hksfkux íkÚkk yûkík Ãke. ÔÞkMk yuzðkufux, ò{Lkøkh îkhk fhðk{kt ykÔÞku Au. yk nuLzçkwf {kt 01-04-2008 Úke y{÷e ÔÞðMkkÞ ðuhkLkw huze hufLkh yLku MkwÄkhu÷ yuLxÙexuûk lÉoÉÉ Hà{rÒ«É ́ ÉàSÉÉiÉ´ÉàùÉ{ÉÒ Mkh¤ Mk{swíkeLkku Mk{kðuþ fhðk{kt ykðu÷ Au. yk nuLzçkwf 2014 +àÊ¡É±É {kMk{kt ðu¤kMkh «rMkØ fhðkLkwt Lk¬e fhu÷ Au. íku{kt 1{e yur«÷ 2014 MkwÄeLkk MkwÄkhkykuLkku Mk{kðuþ Úkþu. lÉà©ÉW lÉÉWàlÉù©ÉÉÅ ¡ÉÊ»Éu oÉ«Éà±É ~ÉÊù~ÉmÉ ©ÉÖW¥É HÉà©ÉÉàÊe÷Ò HÉàe {ÉÅ¥Éù{ÉÉà ~ÉiÉ »É©ÉÉ´Éà¶É Hùà±É Uà.

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