Supreme Court of India
State of Jharkhand and Others v. Linde India Limited and Another
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above and for the reasons stated above, the present appeals succeed.
Judgment, page 18
From the 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 the manufacturing process 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 agent’, ‘reducing agent’ and that 3% tax is to be levied on oxygen –However, the High Court…
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