These Civil Appeals are filed by the State of Gujarat against the judgment and order of the Gujarat High Court, dated 23rd 25th 30th April, 2007 and 28th June, 2007 in Special Civil Application Nos.9169, 9170 to 9190, 11809, 11810, 12032, 12195, 12197, 13498, 13554, 12104, 12103, 18729, 12033, 12034, 12106 of 2006 and 8158 of 2007.
They got that benefit under the Circular dated 19th February, 2001, which Circular was sought to be superseded by the impugned Circular dated 2nd September, 2005.
Introduction Respondent assessees have received the benefit of exemption during the period 2001 2005.
The 2005 Circular was challenged before the Gujarat High Court in number of writ petitions filed by respondent assessees.
Leave granted.
