Dharti Industries Vs Office of Commissioner (Appeal)
Date: January 31, 2025
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): BHARGAV D. KARIA, NIRAL R. MEHTA
Subject Matter
Cotton Seed Oil Cake Exempt as Cattle Feed from GST Inception
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…
“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…