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2015 (12) TMI 1474 - GUJARAT HIGH COURT

2015 (12) TMI 1474 - GUJARAT HIGH COURT - TMI - Levy of purchase tax - Whether the Tribunal has erred in holding that “Naptha” was not “taxable goods” and so purchase tax cannot be levied under section 15B of the Sales Tax Act - Held that:- Controversy involved in the present case stands concluded by the judgment and order of even date rendered by this Court in Tax Appeals [2015 (12) TMI 119 - GUJARAT HIGH COURT] - there being no infirmity in the impugned order of the Tribunal, the same does not .....

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BLE MS.JUSTICE HARSHA DEVANI The appellant - State of Gujarat in these appeals under section 78 of the Gujarat Value Added Tax, 2003 has challenged the common order dated 16th October, 2014 passed by the Gujarat Value Added Tax Tribunal in Second Appeals No.771 and 775 of 2015 respectively, by proposing the following questions stated to be substantial questions of law: [1] Whether the Hon ble Tribunal has erred in holding that the supply/transmission of electricity to the sister concern is wholl .....

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