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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax exemption: extra neutral alcohol used to manufacture alcoholic liquor excluded from Union territory goods and services tax.</h1> The amendment inserts after 'alcoholic liquor for human consumption' the words 'and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor, for human consumption,' thereby excluding un-denatured extra neutral alcohol and rectified spirit used in the manufacture of alcoholic liquor for human consumption from Union territory GST.

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