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    <title>2013 (9) TMI 978 - GUJARAT HIGH COURT</title>
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    <description>The High Court of Gujarat denied the State&#039;s application for a stay on the implementation of the Gujarat Value Added Tax Tribunal&#039;s order, which had set aside the levy of sales tax on performance/inspection charges and allowed set-off for packing material. The Court acknowledged the State&#039;s concerns but emphasized that deciding the appeal prematurely was impermissible. Instead, the Court allowed reassessment proceedings for subsequent years, subject to the final outcome of the main appeal, to address the State&#039;s contentions regarding performance charges and set-off in future assessments.</description>
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    <pubDate>Fri, 06 Sep 2013 00:00:00 +0530</pubDate>
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      <title>2013 (9) TMI 978 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=168960</link>
      <description>The High Court of Gujarat denied the State&#039;s application for a stay on the implementation of the Gujarat Value Added Tax Tribunal&#039;s order, which had set aside the levy of sales tax on performance/inspection charges and allowed set-off for packing material. The Court acknowledged the State&#039;s concerns but emphasized that deciding the appeal prematurely was impermissible. Instead, the Court allowed reassessment proceedings for subsequent years, subject to the final outcome of the main appeal, to address the State&#039;s contentions regarding performance charges and set-off in future assessments.</description>
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      <pubDate>Fri, 06 Sep 2013 00:00:00 +0530</pubDate>
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