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State of Gujarat Versus Reliance Industries Limited

Input tax credit - Section 11 of the VAT Act - whether the tax credit is to be reduced at the rate of 4 under sub-clause (ii) and again at the same rate under sub-clause (iii) as well or deduction permissible is only once? - Held that - The Assessing Officer had held that in respect of such goods tax credit is required to be reduced at the rate of 4 under sub-clause (ii) and again at the rate of 4 under sub-clause (iii) - the legislative intent of Section 11(3)(b) can be gathered from proviso th....... + More

 

 

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State of Gujarat Versus Reliance Industries Limited

 

 

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