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    <title>2017 (3) TMI 1653 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the petitions based on the precedent set by a Division Bench judgment in the Ami Pigment Pvt. Ltd. case, which allowed set off for tax paid on the purchase of processing material. The Tribunal&#039;s decision to grant the set off for the use of LDO in manufacturing M.S. Patta Patti was upheld, as the issue was deemed settled by the Division Bench&#039;s ruling. The court found no grounds to overturn the Tribunal&#039;s decision, emphasizing the lack of contradictory decisions presented by the Assistant Government Pleader to challenge the reliance on the precedent.</description>
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      <description>The court dismissed the petitions based on the precedent set by a Division Bench judgment in the Ami Pigment Pvt. Ltd. case, which allowed set off for tax paid on the purchase of processing material. The Tribunal&#039;s decision to grant the set off for the use of LDO in manufacturing M.S. Patta Patti was upheld, as the issue was deemed settled by the Division Bench&#039;s ruling. The court found no grounds to overturn the Tribunal&#039;s decision, emphasizing the lack of contradictory decisions presented by the Assistant Government Pleader to challenge the reliance on the precedent.</description>
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