Partly allowed
State v. Nalco
Orissa HCSTREV/13/2012
Case brief
AI extract
What is this about?
In four STREVs, the High Court held that the Tribunal was not correct in excluding certain energy inputs from sales tax. Relying on prior precedent affirmed by the Supreme Court, the Court answered the legal question against the RevenueDepartment, thereby upholding the electricity generating company's exemption claim and disposed of the petitions.
What did the court decide?
Tribunal's conclusion that coal, caustic soda, furnace oil and diesel are raw materials for electricity generation was accepted, resulting in allowance of the revision petitions for the respondents.