Supreme Court · 2024 INSC 572 · Decided 2 August 2024
The State of Gujarat v. M/S Ambuja Cement LTD.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 572 · [2024] 8 S.C.R. 34
- Case number
- CIVIL APPEAL No. 7874/2024
- Decided
- 2 August 2024
- Bench
- ABHAY S. OKA, AUGUSTINE GEORGE MASIH (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265; Customs Act
Headnote
Definition of Purchase Price under sub-Section (18) of Section 2 of the Gujarat Value Added Tax Act, 2003. High Court whether justified in upholding the order passed by the Gujarat Value Added Tax Tribunal wherein it held that the tax and value purchases on which no tax in the assessment could not be included in the aggregate of taxable turnover of purchases within the State of Gujarat for the purpose of reduction of tax credit. Gujarat Value Added Tax Act, 2003 - ss.2(18), (32), 11(3 (b) - Purchase Price - Turnover of
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