State Of Gujarat vs Hindustan Coca Cola Beverages Pvt. Ltd on 1 October, 2025
20. They have relied on
the judgment of Hon. High Court
of Gujarat in the case of
Cynides Chemicals Co. V. State
of Gujarat reported in 2000
(118) STC 228 which held the
extent of exemption utilized is
to he determined by applying
the sales tax rate on the total
price charged by the dealer for
sale of exempted goods and not
by bifurcating a notional sales
tax element by applying sub-
rule (ii) of Rule 50 which has
been so done by the Company.