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    <title>2017 (1) TMI 139 - GUJARAT HIGH COURT</title>
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    <description>The Court granted interim relief to the petitioner, restraining the respondents from recovering conversion tax until the final decision. The Court found a prima facie case in favor of the petitioner, emphasizing that the observations made were provisional and not a conclusive opinion on the case&#039;s merits.</description>
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      <description>The Court granted interim relief to the petitioner, restraining the respondents from recovering conversion tax until the final decision. The Court found a prima facie case in favor of the petitioner, emphasizing that the observations made were provisional and not a conclusive opinion on the case&#039;s merits.</description>
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