THE STATE OF GUJARATversusM/S AMBUJA CEMENT LTD.
Case No.: CIVIL APPEAL No. 7874/2024
Decision Date: 02-08-2024
Disposal: Unknown
Neutral Citation: 2024INSC572

ABHAY S. OKA*, AUGUSTINE GEORGE MASIH 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 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 Decision Date : 02-08-2024 | Case No : CIVIL APPEAL No. 7874/2024  | Direction Issue : Appeals dismissed, Transfer Cases allowed  |  Bench : 2 Judges

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