Supreme Court of India
State of Gujarat v. Reliance Industries Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
From the headnote
Gujarat Value Added Tax Act, 2003 - ss.11(3)(b), 12 - Respondent-assessee is engaged in the business of manufacturing and selling polymers and chemicals in the appellant-State - For the purpose of manufacturing said goods, the assessee purchases raw materials/inputs which are fuels, namely furnace oil, natural gas and light diesel oil - On purchase of such raw materials, VAT is paid at varying rates - Under s.JJ(l)(a) credit is given to a dealer on the VAT paid at the time of purchase of such raw materials which are used in manufacturing the final products - However. s.11 (3)(b) provides that
Where later benches applied it
Of those, 1 referred to
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