https://www.taxtmi.com/caselaws?id=778380 The SC dismissed the appeal and upheld the HC's ruling that used oil before and after cleaning is the same commodity and falls under the entry "all kind of oil including used oil," taxable at 4% under the relevant notification. The Court found no reason to disturb the HC's conclusion that the provisions of Section 3AAAA, as it stood prior to the 1998 amendment, were inapplicable. The HC orders in the trade tax revisions were therefore affirmed. en-us Thu, 11 Sep 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778380 The SC dismissed the appeal and upheld the HC's ruling that used oil before and after cleaning is the same commodity and falls under the entry "all kind of oil including used oil," taxable at 4% under the relevant notification. The Court found no reason to disturb the HC's conclusion that the provisions of Section 3AAAA, as it stood prior to the 1998 amendment, were inapplicable. The HC orders in the trade tax revisions were therefore affirmed. Case-Laws VAT / Sales Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778380