H. TRIBHOVANDAS AND SONS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) These petitions involve the same assessee and similar questions of law. However, some minor facts are different. We may, therefore, record the facts separately.

(2.) In Special Civil Application No.3002/2018, facts are as follows;

(3.) In exercise of the powers under the VAT Act, the Government of Gujarat issued the Notification dtd. 31/3/2006 specifying certain goods as "industrial inputs", which was amended from time to time. The relevant portion of such Notification effective from 15/2/2010 reads as under;