Commissioner Of Income Tax vs Upper India Steel Mfg. And Engg. Co. Ltd. ... on 25 September, 2004
Insofar as question (B) is concerned we find no
infirmity in the view taken by the High Court. So far
as question (A) is concerned, the High Court while
deciding the said question against the Revenue relied
on two of its earlier decisions in the case of State of
Gujarat through Commissioner vs. SAL Steel Limited [Tax
Appeal No.251/2013] and in the case of State of Gujarat
vs. Balram Cement Ltd.[Tax Appeal No.968/2015].