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2019 (2) TMI 1151 - HC - GSTSupply of goods and /or services - supply of goods or services or both to or by a Special Economic Zone developer or a Special Economic Zone unit - inter-State trade or commerce - section 7(5) of the Integrated Goods and Services Tax Act, 2017 - validity of levying 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- State sales within the State of Gujarat. Held that:- Issue Rule returnable on 8th February, 2019.
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