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2018 (9) TMI 1114 - HC - VAT and Sales TaxInput tax credit - Section 11(3)(a)(vii) of the Gujarat Value Added Tax Act, 2003 - purchase of cement, sand, steel, grit, concrete etc. that are used for manufacture of capital goods - Whether the Tribunal has erred in law and in facts in directing the assessing officer to follow judgment of tribunal, 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.
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