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M/S GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Jigar Shah
Res. Counsel
Na

Petitioner / Applicant

M/S GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 17, 2020
Order No.

GUJ/GAAR/R/88/2020

Citation

2020(9) TAXREPLY 3752
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ORDER

BRIEF FACTS The applicant M/s. Gujarat Industrial Development Corporation located at 1st floor, Block No.4, Udyog Bhavan, GH-4 Circle, Sector-11, Gandhinagar, Gujarat-382011(hereinafter referred to as the “Applicant”) was established under the provisions of Gujarat Industrial Development Act, 1962 (hereinafter referred as ‘the Act’) by the State Government of Gujarat for the purpose of securing orderly establishment and organisation of industries in industrial areas and industrial estates in the State of Gujarat and establishing commercial centers in connection with the establishment and organisation of such industries. The preamble of the Act reads as under:- “An act to make special provision securing the orderly establishment and organization of industries in industrial areas and industrial estates in the State of Gujarat and for the purpose of establishing commercial centers in connection with the establishment and organization of such indust....

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