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STATE OF GUJARAT Versus SHYAM INDUSTRIES

Denial of input tax credit - Whether the process undertaken by the dealer while converting Natural Sesame Seeds (NSS) to Huld Sesame (HS) can be said to be the process of manufacture and will tantamount the manufacture within the definition of Section 2(14) of the Act and consequently, the dealer on such process shall be entitled to the input tax credit or not - Held that - From the order passed by the Assessing Officer as well as the first Appellate Authority and even from the impugned common j....... + More

 

 

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STATE OF GUJARAT Versus SHYAM INDUSTRIES

 

 

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