2019 (2) TMI 1151 – GUJARAT HIGH COURT – TMI – Supply of goods and /or services – supply of goods or services or both to or by a Special Economic Zone developer or a Special Economic Zone unit – inter-State trade or commerce – section 7(5) of the Integrated Goods and Services Tax Act, 2017 – validity of levying tax on sales of petroleum crude, motor spirit (commonly known as petrol), high speed diesel, natural gas and aviation turbine fuel to Special Economic Zone units and developers under the Gujarat Value Added Tax Act, 2003 by treating them to be local/intra- State sales within the State of Gujarat.
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Held that:- Issue Rule returnable on 8th February, 2019. – R/SPECIAL CIVIL APPLICATION NO. 20559 of 2018 Dated:- 26-12-2018 – MR H
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eated to be supply of goods and services in the course of inter-State trade or commerce, it is not permissible to levy tax on sales of petroleum crude, motor spirit (commonly known as petrol), high speed diesel, natural gas and aviation turbine fuel to Special Economic Zone units and developers under the Gujarat Value Added Tax Act, 2003 by treating them to be local/intra- State sales within the State of Gujarat. Various other submissions have also been advanced; however, it is not necessary to refer to the same at this stage. 2. Having regard to the submissions advanced by the learned advocate for the petitioners, Issue Rule returnable on 8th February, 2019. In view of the fact that the constitutional validity of section 7 read with sectio
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