https://www.taxtmi.com/caselaws?id=271078 The court held that the sale of natural gas did not take place within the State of Gujarat or during the course of import into India. The reassessment orders were deemed void due to lack of new material, rendering them without jurisdiction. As a result, the Gujarat Sales Tax Act was found inapplicable to the transactions. The petitions were allowed, assessment orders quashed, and the petitioners were directed to be refunded with interest, with a ten-week stay on the judgment's operation for potential higher forum appeal. en-us Fri, 08 May 2015 00:00:00 +0530 Mon, 07 Mar 2016 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271078 The court held that the sale of natural gas did not take place within the State of Gujarat or during the course of import into India. The reassessment orders were deemed void due to lack of new material, rendering them without jurisdiction. As a result, the Gujarat Sales Tax Act was found inapplicable to the transactions. The petitions were allowed, assessment orders quashed, and the petitioners were directed to be refunded with interest, with a ten-week stay on the judgment's operation for potential higher forum appeal. Case-Laws VAT and Sales Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271078