2019 (2) TMI 1151

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..... ales of petroleum crude, motor spirit (commonly known as petrol), high speed diesel, natural gas and aviation turbine fuel to Special Economic Zone units and developers under the Gujarat Value Added Tax Act, 2003 by treating them to be local/intra- State sales within the State of Gujarat. Held that:- Issue Rule returnable on 8th February, 2019. - R/SPECIAL CIVIL APPLICATION NO. 20559 of 2018 .....

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..... the Central Act are treated to be supply of goods and services in the course of inter-State trade or commerce, it is not permissible to levy tax on sales of petroleum crude, motor spirit (commonly known as petrol), high speed diesel, natural gas and aviation turbine fuel to Special Economic Zone units and developers under the Gujarat Value Added Tax Act, 2003 by treating them to be local/intra- S .....

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