https://www.taxtmi.com/caselaws?id=360474 Tax credit on raw materials used in manufacture was not reducible under section 11(3)(b) of the Gujarat VAT Act merely because the materials were sent to the assessee's own out-of-State unit for processing and the finished goods were later brought back for sale. Clause (b) was confined to the specific branch-transfer or consignment situations expressly mentioned, so the reduction provision did not apply and the assessee's claim succeeded on merits. In the connected matter, the Tribunal was said to have been dealing with an appeal dismissed for non-compliance with predeposit, but no remand was made in the peculiar facts because the tax-credit issue had already been settled in the assessee's favour. en-us Fri, 09 Mar 2018 00:00:00 +0530 Fri, 18 May 2018 06:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360474 Tax credit on raw materials used in manufacture was not reducible under section 11(3)(b) of the Gujarat VAT Act merely because the materials were sent to the assessee's own out-of-State unit for processing and the finished goods were later brought back for sale. Clause (b) was confined to the specific branch-transfer or consignment situations expressly mentioned, so the reduction provision did not apply and the assessee's claim succeeded on merits. In the connected matter, the Tribunal was said to have been dealing with an appeal dismissed for non-compliance with predeposit, but no remand was made in the peculiar facts because the tax-credit issue had already been settled in the assessee's favour. Case-Laws VAT and Sales Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360474