Exemption for spent calcium bisulphite solution affirmed; full excise exemption applies to sulphite process spent liquor for rayon pulp. The Board confirms that the full exemption under the notification applies to spent calcium bisulphite solution produced in the sulphite process for rayon grade wood pulp, noting that spent liquor from all pulp processes is generally regarded as black liquor and that the notification was intended to extend exemption to rayon grade spent liquor; pending assessments should be finalised and field formations and trade advised accordingly.
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.
Exemption for spent calcium bisulphite solution affirmed; full excise exemption applies to sulphite process spent liquor for rayon pulp.
The Board confirms that the full exemption under the notification applies to spent calcium bisulphite solution produced in the sulphite process for rayon grade wood pulp, noting that spent liquor from all pulp processes is generally regarded as black liquor and that the notification was intended to extend exemption to rayon grade spent liquor; pending assessments should be finalised and field formations and trade advised accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.