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2017 (10) TMI 1372

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....l Leave to Appeal (C) No(s). ........../2017, Diary No(s). 31381/2017 - -<br>CST, VAT & Sales Tax<br>MR. JUSTICE RANJAN GOGOI AND MR. JUSTICE NAVIN SINHA For the Petitioner :&nbsp; Mr. Preetesh Kap....

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....efore this Court. "Whether the learned Tribunal has erred in holding that the LPG and acetylene gas are not fuel as per Section 11(3)(b)(iii) of the Gujarat Value Added Tax Act?" It appear....