If goods are not subjected to cess it is treated as exempt supply for the purposes of cess act and liable to be excluded from adjusted total turnover

Brief summary of the case

Court: Calcutta High Court
Number: WPA No. 12676 of 2021
Petitioner: Electrosteel Castings Limited
Respondent: The Assistant Commissioner
&
Number: W.P.A No. 17567 of 2021
Petitioner: The Principle Commissioner
Respondent: Joint Commissioner
Date of decision: 10.06.2022
Judges: Hon’ble Mr. Justice Md. Nizamuddin

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