Supreme Court Clarifies Sales Tax Exemption for Manufacturing Units: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (21 January 2022)
Supreme Court Clarifies Sales Tax Exemption for Manufacturing Units: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (2022) LEGAL ISSUE: Whether a manufacturing unit is eligible for sales tax exemption on raw materials when those materials are not directly used by the unit, but are instead transferred to another entity for processing before […]