ASHOK LEYLAND LIMITED Vs. STATE OF GUJARAT
LAWS(GJH)-2008-4-53
HIGH COURT OF GUJARAT
Decided on April 03,2008

ASHOK LEYLAND LIMITED Appellant
VERSUS
STATE OF GUJARAT Respondents

JUDGEMENT

- (1.) HEARD Mr. Sudhir M. Mehta, learned advocate for the petitioner and Mr. U. R. Bhatt, learned Assistant Government Pleader for respondent no. 1. Rule. Mr. U. R. Bhatt, learned Assistant Government Pleader waives service of rule on behalf of the respondents.
(2.) THIS petition under Article 226 of the Constitution challenges the constitutional validity of the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001. However, by judgement dated 10th October 2006 rendered by another Division Bench of this Court, in Special Civil Application No. 8953 of 2004, the Constitutional validity of the said legislation has already been upheld. The judgement in the matter of Eagle Corporation Pvt. Ltd. Vs. State of Gujarat and others is now reported in 2007 (1) GLR 213.
(3.) MR. MEHTA, learned advocate for the petitioner states that the assessee in that case had carried the matter before the Hon'ble Supreme Court by filing Special Leave Petition (SLP ). But ultimately, the said SLP was withdrawn as the assessee wanted to avail of an amnesty scheme. In other words, the aforesaid judgement dated 10th October 2006 in Special Civil Application No. 8953 of 2004 has become final insofar as this Court is concerned.;


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