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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>GST on retained SKO applies to the net quantity used for n paraffin extraction, not on SKO returned to refinery.</h1> GST applies to the net quantity of superior kerosene oil (SKO) retained by LAB manufacturers for extraction of n paraffin used in manufacturing Linear Alkyl Benzene; the refinery is liable to pay GST only on that retained quantity, while returned SKO does not attract GST unless the refinery supplies it to another person.

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