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2015 (3) TMI 519 - GUJARAT HIGH COURTValidity of Tribunal's order - Whether Hon'ble Tribunal erred in deleting liability of penalty by permitting such adjustment of carried forward input tax credit - held that:- Following decision of - State of Gujarat Versus Dashmesh Hydraulic Machinery [2015 (3) TMI 134 - GUJARAT HIGH COURT] - Same fact situation arises in the present matter. Under the circumstances, when the question is already covered by the decision of this Court, it cannot be said that any substantial questions of law would arise for consideration in the present appeal. - Decided against Revenue.
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