Claimant needs to satisfy all eligibility criteria/conditions of exemption notification: SC

State of Gujarat Vs Arcelor Mittal Nippon Steel India Limited  (Supreme Court of India)

Facts-

The appellant was granted sales tax exemption in terms of Entry No. 255(2) of the notification dated 05.03.1992. The exemption was from payment of purchase tax on raw-material for (i) Naphtha and (ii) Natural Gas. Exemption was available to steel manufacturing units (ESL) and units engaged in generating electricity (EPL) were specifically excluded from the exemption.

Further, condition 6 required to unit to actually use the goods purchased within the State of Gujarat as raw-material; processing material or consumable stores in the manufacture of goods for sale within the State of Gujarat or outside or as packing material.

Conclusion-

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