Essel Mining Industries Limited ., In re
Date: August 28, 2024
Subject Matter
Handover of buildings and civil structures by the applicant to OMCL is not a sale under Clause 5 of Schedule III. Instead, it is classified as a supply of service
Summary
The case revolves around whether the activity of handing over buildings and civil structures, including railway siding, by the applicant to the Odisha Mining Corporation Limited (OMCL) constitutes a sale of buildings under Clause 5 of Schedule III of…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA Subject: M/s. Essel Mining Industries Limited (herein after referred to as the ‘Applicant’) having principal place of business/registered office/corresponding address at Plot no. 1297/1298/1299, Essel Mining Industries Ltd, Cinema Hall Lane, Kendujhar, Odisha -758035bearing GSTIN 21AAACE6607LlZUhas filed an application for…