https://www.taxtmi.com/caselaws?id=462132 The notification dated 10.08.2017 was interpreted as applying to all industrial units engaged in the manufacture of taxable goods, with no exclusion for sugar industries or for units also benefiting under another notification. On that reading, the respondent fell within the notification's ambit and was entitled to purchase diesel at the concessional tax rate. The Supreme Court found no error of law in the High Court's interpretation and rejected the Revenue's challenge. en-us Wed, 22 Jan 2025 00:00:00 +0530 Tue, 27 May 2025 19:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462132 The notification dated 10.08.2017 was interpreted as applying to all industrial units engaged in the manufacture of taxable goods, with no exclusion for sugar industries or for units also benefiting under another notification. On that reading, the respondent fell within the notification's ambit and was entitled to purchase diesel at the concessional tax rate. The Supreme Court found no error of law in the High Court's interpretation and rejected the Revenue's challenge. Case-Laws VAT / Sales Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462132