Supreme Court of India
The State of Gujarat v. M/s Ambuja Cement Ltd.
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From the headnote
Issue for Consideration Definition of Purchase Price under sub-Section (18) of Section 2 of the Gujarat Value Added Tax Act, 2003. High Court whether justified in upholding the order passed by the Gujarat Value Added Tax Tribunal wherein it held that the tax and value purchases on which no tax was claimed nor was granted in the assessment could not be included in the aggregate of taxable turnover of purchases within the State of Gujarat for the purpose of reduction of tax credit. Headnotes† Gujarat Value Added Tax Act, 2003 – ss.2(18), (32), 11(3 (b) – Purchase Price – Turnover of purchases –
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