Supreme Court · 2022 INSC 1240 · Decided 2 December 2022
State of Jharkhand and Others v. Linde India Limited and Another
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1240 · [2022] 17 S.C.R. 858
- Case number
- CIVIL APPEAL No. 8061/2022
- Decided
- 2 December 2022
- Bench
- M.R. SHAH, M.M. SUNDRESH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Bihar Finance Act, 1981: s.13(1)(b) - Benefit of concessional rate of tax under - Entitlement to - Oxygen gas sold by respondent No.1-manufacturer to the respondent No.2, if can be said to be used as "raw material" in of steel and would be taxed at the rate of 2% of the sales tax, which otherwise is chargeable @ 3% on the sale thereof - Tribunal and the authorities below held that the oxygen is used as goods other than "raw material" in steel making and that it is a 'refining
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