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- Whether value of System Use Gas [SUG] for re-gasification service is to be included in value of Supply ?
Whether value of System Use Gas [SUG] for re-gasification service is to be included in value of Supply ?
TRT-2026-1568
Issue Favourable to Tax Payer ?:- yes
Held: The aforementioned data has been provided now for the first time, meaning thereby that the GAAR while arriving at their impugned ruling, which is in appeal before us, did not have the benefit of examining this data. To that extent, the ruling has been delivered without taking such an important data into consideration
In view of the above discussion, the impugned ruling dat.....
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