LINDE INDIA LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Writ petition has been preferred challenging the judgment and order dated 30.3.2015 passed by the Commercial Taxes Tribunal, Ranchi in Revision Case No. 130 of 2013 for the period 2001-02 as well as Appellate order passed by the Joint Commissioner, Commercial Taxes (Appeal), Jamshedpur dated 7.6.2013 and also the order dated 1.10.2011, passed by the Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur. This petitioner has also challenged the Demand Notice dated 10.10.2011, issued by the Deputy Commissioner, Commercial Taxes, Jamshedpur Circle, Jamshedpur, which is a consequential order of the earlier three orders, passed by the Assessing officer, Appellate authority and Revisional Authority. The petitioner is also seeking a declaration that the Oxygen Gas used by Tata Steel Ltd., which is being supplied by this petitioner for the purposes of manufacturing of Steel through Basic Oxygen Steel Method (a method of steel making) is a raw material, required directly for use in manufacturing or processing of Steel.

(2.) Factual Matrix :

(3.) Arguments Canvassed by Counsel for the Petitioner :