STATE OF GUJARAT Vs. AMBUJA CEMENT LTD

JUDGEMENT

(1.) The Appellant herein is the State of Gujarat which has challenged the judgment passed by the High Court of Gujarat dtd. 28/4/2016 in an appeal preferred by it which was dismissed affirming the order dtd. 8/6/2015 of the Gujarat Value Added Tax Tribunal Ahmedabad (hereinafter referred to as 'the Tribunal'), allowing the appeal of Respondent M/s Ambuja Cement, Ltd.

(2.) The plea taken by the Appellant while challenging the judgments of the High Court and the Tribunal is that the Courts below have erred in holding that Value Added Tax and value of purchases on which no tax credit was claimed nor granted in the assessment, cannot be included in the aggregate of taxable turnover of purchases within the State for the purpose of reduction of tax credit under Sec. 11(3)(b) of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as 'the GVAT Act').

(3.) Two substantial questions of law being framed by the High Court were as follows: -