https://www.taxtmi.com/caselaws?id=414446 The court held that the petitioner's fish meal product qualifies for exemption under Sl.No.102 of Exemption Notification No. 2/2017. The Circular issued by the Central Board of Indirect Taxes and Customs, which sought to deny this exemption, was deemed unsustainable and set aside. The court emphasized that the legislative intent and explicit inclusion of fish meal in the exempted entries supported the petitioner's position. Actions taken by the Revenue based on the Circular were declared invalid, affirming the petitioner's right to the claimed exemption. en-us Tue, 05 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414446 The court held that the petitioner's fish meal product qualifies for exemption under Sl.No.102 of Exemption Notification No. 2/2017. The Circular issued by the Central Board of Indirect Taxes and Customs, which sought to deny this exemption, was deemed unsustainable and set aside. The court emphasized that the legislative intent and explicit inclusion of fish meal in the exempted entries supported the petitioner's position. Actions taken by the Revenue based on the Circular were declared invalid, affirming the petitioner's right to the claimed exemption. Case-Laws GST Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414446