Introduction Date of the Judgment: May 09, 2025 Citation: 2025 INSC 661 Judges: Sanjiv Khanna, CJI, Sanjay Kumar, J., R. Mahadevan, J. When is a tax exemption not really an exemption? This question arises when goods that are exempt from sales tax are then subjected to a purchase tax. The Supreme Court of India recently […]
Supreme Court clarifies tax exemptions for manufacturing units: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (2022) LEGAL ISSUE: Whether a manufacturing unit is eligible for tax exemptions on raw materials when those materials are not directly used by the unit but transferred to another entity for processing. CASE TYPE: Tax Law Case
Supreme Court Upholds Sales Tax Exemption Limited to Sales, Not Purchase: High Range Coffee vs. State of Karnataka (2020) LEGAL ISSUE: Whether the sales tax exemption under the Industrial Policy of 1996 extends to purchase tax. CASE TYPE: Tax Law Case Name: M/s High Range Coffee Curing Pvt. Ltd. vs. The State of Karnataka &
