https://www.taxtmi.com/caselaws?id=270212 Section 11(3)(b) of the Gujarat Value Added Tax Act, 2003 permits reduction of input tax credit only once where the same taxable goods fall within the specified categories, and the reduction cannot be duplicated merely because the goods answer more than one description. The Tribunal applied that binding interpretation when it declined to permit a second reduction on the same goods, and the Gujarat High Court upheld that view. The State's challenge failed because no substantial question of law arose and the Tribunal's order was sustained. en-us Thu, 10 Sep 2015 00:00:00 +0530 Fri, 01 Jan 2016 10:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270212 Section 11(3)(b) of the Gujarat Value Added Tax Act, 2003 permits reduction of input tax credit only once where the same taxable goods fall within the specified categories, and the reduction cannot be duplicated merely because the goods answer more than one description. The Tribunal applied that binding interpretation when it declined to permit a second reduction on the same goods, and the Gujarat High Court upheld that view. The State's challenge failed because no substantial question of law arose and the Tribunal's order was sustained. Case-Laws VAT and Sales Tax Thu, 10 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270212