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LOUIS DREYFUS COMPANY INDIA PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
Kishore Kunal
Priyal M Parikh
Res. Counsel
Neel P Lakhani

Petitioner / Applicant

LOUIS DREYFUS COMPANY INDIA PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date May 2, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 8709 of 2023

Citation

2025(5) TAXREPLY 13514
Original Order
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ORDER

ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE D.N. RAY) 1. Heard learned advocate Mr. Kishore Kunal with learned advocate Ms. Priyal M. Parikh for the Petitioner and learned advocate Mr. Neel P. Lakhani for the Respondent No. 2. 2. Rule returnable forthwith. Learned advocate Mr. Neel P. Lakhani waives service of notice of rule for the Respondent No. 2. With the consent of learned advocates for the respective parties, the matter is taken up for hearing, as the issue involved is quite brief. 3. The brief facts of the case are as follows: 3.1 The Petitioner is engaged in the business of refining and packaging oil within the territorial jurisdiction of the State of Gujarat. It is the case of the Petitioner that it procures various inputs for the manufacture of finished goods, which are classifiable under Chapter 15 of the First Schedule to the Customs Tariff Act, 1975. It is further the assertion of the Petitioner that the rate of tax applicable on the said inputs was ....

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