Notified Area Authority is Neither ‘Local’ nor ‘Governmental Authority: Gujarat HC

NEPRA Resources Management Pvt. Ltd. & Anr. Vs State of Gujarat & Anr. (Gujarat High Court)

In the case of NEPRA Resources Management Pvt. Ltd. & Anr. vs. State of Gujarat & Anr., the Gujarat High Court held that the Notified Area Authority, Vapi, did not meet the criteria to be classified as a local authority or governmental authority. Consequently, the Solid Waste Management and recycling services provided to it were deemed ineligible for exemption under Notification No. 12/2017-State Tax (Rate) dated 30th June 2017.

In the case of NEPRA Re

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