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Gujarat HC : ‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act - (05 Jun 2017)

Gujarat High Court has allowed Input tax credit on cement, sand, steel, greet, concrete etc used for construction of “Dry Dock” and “Fit Out Berth” and held that these are capital goods within the meaning of Gujarat Value Added Tax Act.

Tags : GUJARAT HIGH COURT   ‘DRY DOCK’   ‘FIT OUT BERTH’  

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