HC : Rejects price revision due to change in tax structure consequent to GST introduction

Gujarat HC holds that price revision cannot be permitted in view of change in tax structure upon introduction of GST whereby 12% tax (GST) was introduced on goods (i.e. drugs, surgical items etc.) supplied by assessee to Gujarat Medical Services Corporation Ltd. (GMSCL); Observes, liability to pay GST was upon assessee whereas price quoted as per rate contract was inclusive of all duty, levies suc...