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Variety Steel Industries vs State Of Gujarat on 7 August, 1992

Mr. Joshi has also placed reliance on one other decision of this Court in State of Gujarat v. Nareshkumar & Brothers [1982] 49 STC 264, with a view to point out that when the news-print reels were cut into smaller reams, this Court had accepted that the said activity would not result in any change of form and therefore, it would be a case of resale and not a manufacture. Two other decisions on the same line in which Mr. Joshi has placed reliance also merit a consideration at this juncture.
Gujarat High Court Cites 21 - Cited by 0 - G T Nanavati - Full Document
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