Case LawR/SPECIAL CIVIL APPLICATION NO. 19190 of 2023
Dharti Industries Vs Office of Commissioner (Appeal)
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- January 31, 2025
- Type:
- Special Civil Application
- Members:
- BHARGAV D. KARIA, NIRAL R. MEHTA
Subject
Cotton Seed Oil Cake Exempt as Cattle Feed from GST Inception
Exemption
Summary
The petitioner, a partnership firm, manufactures cotton seed oil cake (KHOL) as a by-product of cotton seed oil extraction. The petitioner consistently treated the sale of this by-product as exempt under GST (Entry No. 102 of Notification No. 2/2017…
Judgement
“102A 2306 Cottonseed oil cake” ; FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT Heard learned advocate Mr. Rutvik Patel for the applicant. It was submitted by learned advocate for the applicant that due to typographical error in paragraph No. 11 of the order dated 12.09.2024, the dates of the impugned orders were interchanged. Considering the above submission, paragraph N…