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.

Furt

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