Supreme Court Clarifies “Raw Material” Definition in Steel Manufacturing: State of Jharkhand vs. Linde India Ltd. (2 December 2022)
Supreme Court Clarifies “Raw Material” Definition in Steel Manufacturing: State of Jharkhand vs. Linde India Ltd. (2022) LEGAL ISSUE: Whether oxygen gas used in steel manufacturing qualifies as a “raw material” for concessional tax rates. CASE TYPE: Tax Law Case Name: State of Jharkhand and others vs. Linde India Limited and Another Judgment Date: 2 […]