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<h1>High Court Appeal: Excise Duty & Tax Incentives - Capital or Revenue?</h1> The Gujarat High Court admitted an appeal to determine if excise duty incentive refund, sales tax incentive, and VAT on purchase of goods are capital in ... - The Gujarat High Court, in 2012, admitted an appeal questioning whether excise duty incentive refund, sales tax incentive, and VAT on purchase of goods are capital in nature. The court issued notice to the respondent and requested submission of the Paper Book within three months. Connect with Tax Appeal No. 599 of 2011.
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