Gujarat Sales Tax Act, 1969

The State of Gujarat appealed against the exemption claimed by Essar Steel Ltd. (later Arcelor Mittal Nippon Steel India Ltd.) under Entry No.255(2) of the Gujarat Sales Tax Act, 1969 for purchase tax on naphtha and natural gas. The steel unit purchased the raw materials, claimed exemption, and then sold them to its po…

The State of Gujarat appealed against the Gujarat High Court's order that set aside the penalty and interest imposed on M/s. SAW PIPES Ltd. under Sections 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969. The assessee had paid tax at a 2% rate on the basis of a civil works classification, but the Assessing Officer l…

The State of Gujarat appealed a High Court judgment that the product Kadiprol, sold in 100‑gram sachets and mixed with poultry feed, should be classified as "poultry feed" under Entry 25 of Schedule I of the Gujarat Sales Tax Act, 1969, rather than as a "drug and medicine" under Entry 26(1) of Schedule II Part A. The D…

Voltas Ltd. entered into a works contract to fabricate and install a water‑chilling plant for Anupam Colours & Chemicals. The Gujarat tax authority classified the contract under Entry 2 of the 1993 Notification, levying a 15% composition tax, whereas Voltas argued it fell under Entry 5, attracting only 5%. The High Cou…