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![‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Gujarat-High-Court-Tax-Scan-1.jpg "‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act: Gujarat HC [Read Judgment]")
‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act: Gujarat HC [Read Judgment]
In a significant ruling, Gujarat High Court allowed Input tax credit on cement, sand, steel, greet, concrete etc used for construction of “Dry Dock”...