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, t he 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 res pondent No.1-manufacturer to the respondent No.2, if can be said to be used as “raw material” in the manufacturing process o f 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 t han “raw material” in steel making and that it is a ‘refining agent’, ‘reducing agent’ and that 3% tax is to be levied on oxygen – owever, the High
Authorities it was built on
Where later benches applied it
Of those, 1 relied on
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