Benefit of exemption - Single Super Phosphate (SSP) - in absence ...
Court Rules SSP Tax-Exempt: No Separate Tax on Sulphur in Gypsum Due to Missing Exclusionary Clause.
September 18, 2019
Case Laws VAT and Sales Tax HC
Benefit of exemption - Single Super Phosphate (SSP) - in absence of such exclusionary clause in that notification, it is not permissible for the revenue authorities to break the identity of Gypsum (CaSO4.2H2O) so as to determine the percentage value of Sulphur in Gypsum (CaSO4.2H2O) only with the object of imposing tax on the value of Sulphur. - HC
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