Whether the oxygen gas is used as “raw material” in the manufacturing process of steel or not?
Court name – Supreme Court Judgement Name – State of Jharkhand and others v. Linde India Limited and Another , CIVIL APPEAL NOS. 8061-8064 OF 2022 Judgement date – December 02, 2022. Judges/bench – Mr. Shah, M.M. Sundresh Introduction – The tax rate depends upon a particular thing’s usage. In this case, using oxygen […]