Gujarat High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Gujarat High Court
Where assessee sought abatement of cess for days preceding installation of additional packing machines, Rule 12(4) was held to operate with reference to total production capacity during a month and not date of installation, thus, challenge to rule was liable to be dismissed with liberty to pursue statutory appeal against order rejecting abatement application