8 Whether VAT Paid On Purchases Is Required To Be Excluded For Computing Taxable Turnover Of Purchases? Facts of the Case The Appellant – The State of Gujarat has challenged the judgement passed by the High Court of Gujarat in an appeal preferred by it which was dismissed by the Tribunal. The plea taken by the Appellant is that the Value Added Tax and value of purchases on which no tax credit was claimed nor granted in the assessment, cannot be included in the aggregate of taxable turnover of purchases for the purpose of reduction of tax credit under section 11(3) (b) of The GVAT Act. Two substantial questions of law being as framed by High Court are as follows: Whether the Hon’ble Tribunal has erred in law and in facts in holding that.......