Interlocking paving blocks and curb stones classifiable as bricks under Gujarat VAT: HC

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Classification of goods (OR) – Section 7 of the Gujarat Value Added Tax Act, 2003 – Interlocking paving blocks and curb stone – Assessee was trading in interlocking paving blocks and curb stones – Whether interlocking paving blocks and curb stones in question were bricks falling under Entry No. 10(1) of Schedule II to Gujarat Value Added Tax Act – Held, yes.

Citation:- [2018] 94 taxmann.com 272 (Gujarat)

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