Revesal of gujarat vat credit 4 % on fuel

the amount of tax credit in respect of a dealer shall be      reduced by the amount of tax calculated at the rate of four per cent on the turnover of purchase

Turnover of purchase – s.2(32)

Means the aggregate of  amount of purchase price paid or payable by the dealer in respect of any purchase of goods made by him during a given period after deducting the amount of purchase price, if any, refunded to the dealer by the seller in respect of any goods purchased from the seller

purchase price paid or payable by the dealer in respect of any purchase of goods made by him  does not include the tax amount paid by him so the department is wrong