Gujarat HC quashes GST demand Order on supply of Cotton Seed Oil Cakes

Dharti Industries Vs Office of Commissioner (Appeal) & Ors. (Gujarat High Court)

Conclusion: Where assessee had made supply of the cotton seed oil cake as cattle feed, assessee was entitled to exemption under Serial No.102 of Exemption Notification No.2 of 2017 no matter if the product was supplied to traders or directly to consumers.

Held: Assessee-partnership firm was involved in extracting the cotton seed oil cakes from the cotton seeds and supplying them to the customer. Under the VAT 2003 that was “Pre GST era”. the sale of cott

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