STATE OF GUJARAT Vs. INDIAN PETRO CHEMICALS LTD

JUDGEMENT

(1.) At the request of Ms. Vacha Desai, learned AGP for the appellant we have taken up this appeal for admission.

(2.) The following substantial question of law is raised in this tax appeal.

(3.) Learned counsel for the appellant fairly stated that the question raised in this appeal is covered by a Division Bench decision of this Court in Tax Appeal No. 87 of 2015 which was dismissed along with other Tax Appeals wherein same question of law was raised which did not find favour with the Division Bench and the Division Bench dismissed the Tax Appeal. The order passed by the Division Bench in Tax Appeal No. 87 of 2015 is extracted below: