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

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Brief summary of the case

Court: Calcutta High Court
: 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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