https://www.taxtmi.com/caselaws?id=105634 The court held that refractory cement does not fall under the category of "all types of cement" for the purpose of export tax levy. The appeal by Associated Cement Co. Ltd. was allowed, overturning the High Court's decision. The court found that refractory materials have distinct properties and industrial uses separate from ordinary cement. The Municipal Corporation's appeal regarding the withdrawal of the deposited amount was dismissed as a result of the ruling on the tax levy issue. en-us Wed, 05 May 2004 00:00:00 +0530 Thu, 24 Sep 2015 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105634 The court held that refractory cement does not fall under the category of "all types of cement" for the purpose of export tax levy. The appeal by Associated Cement Co. Ltd. was allowed, overturning the High Court's decision. The court found that refractory materials have distinct properties and industrial uses separate from ordinary cement. The Municipal Corporation's appeal regarding the withdrawal of the deposited amount was dismissed as a result of the ruling on the tax levy issue. Case-Laws VAT and Sales Tax Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105634