2018 (3) TMI 1265

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..... 40 of the Gujarat Goods and Service Tax - restriction of credit of VAT already taken - Held that: - the provision deprives a dealer to his vasted right and thus, the statute acts retrospectively and a .....

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..... Gujarat Goods and Service Tax under which, certain restrictions have been imposed on a dealer for taking tax credit under new GST regime of the taxes already paid under the VAT Act. Counsel for the pe .....

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