Supreme Court · 2017 INSC 982 · Decided 22 September 2017
State of Gujarat v. Reliance Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 982 · [2017] 13 S.C.R. 25
- Case number
- CIVIL APPEAL No. 13047/2017
- Decided
- 22 September 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
A B Gujarat Value Added Tax Act, 2003 - ss.11(3)(b), 12 - Respondent-assessee is engaged in the business of manufacturing and selling polymers and chemicals in the appellant-State - For the C purpose of manufacturing said goods, the assessee purchases raw materials/inputs which are fuels, namely diesel oil - On purchase of such raw materials, VAT is paid at varying rates - Under s.JJ(l)(a) credit is given to a dealer on the VAT paid at the time of purchase of such raw materials which are used in manufacturing the final products - However. s.11 (3)(b) D provides that if the goods fall
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