Purchase Price defined u/s. 2(18) of GVAT would not include Value Added Tax: Supreme Court

State Of Gujarat Vs Ambuja Cement Ltd (Supreme Court of India)

Supreme Court held that the Purchase Price as defined u/s. 2(18) of the Gujarat Value Added Tax Act, 2003 would not include purchases on which no value added tax was claimed nor granted.

Facts- The Appellant herein is the State of Gujarat which has challenged the judgment passed by the High Court of Gujarat dated 28.04.2016 in an appeal preferred by it which was dismissed affirming the order dated 08.06.2015 of the Gujarat Value Added Tax Tribunal Ahmedabad, allowing the appeal of Respondent M/s

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