TMI Blog2018 (9) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... l, against which tax appeal is pending at the relevant time before High Court without verifying the factual details? Held that:- As the issues involved in the present Appeal are concerned, the same are covered by the decision of this Court, which has been confirmed by the Hon’ble Supreme Court - Appeal dismissed. - R/TAX APPEAL NO. 999 of 2018 With CIVIL APPLICATION (OJ) NO. 1 of 2017 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tual details. [ 2] Whether the Tribunal has erred in holding that Input Tax Credit u/s.11(3)(a)(vii) of the Gujarat Value Added Tax Act, 2003 is available for purchase of cement, sand, steel, grit, concrete etc. that are used for manufacture of capital goods? 2. Today when the present Appeal is taken up for further hearing, learned Assistant Government Pleader Mr. Pranav Trivedi appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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