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SC: Concessional Rate of Sales Tax Not Applicable on Oxygen as it is Not Raw Material - (08 Dec 2022)

SALES TAX/VAT

Supreme Court while observing that the main function of oxygen in manufacturing steel is to reduce the carbon content, has held that it can be considered only a refining agent and not a raw material, so the concessional rate of sales tax is not available on oxygen.

Tags : SUPREME COURT   SALES TAX   OXYGEN  

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