COMMISSIONER TAXES RAJASTHAN vs VIKAS WSP LTD. — C.A. No. 3413/2006

Summary of C.A. No. 003413/2006 The Supreme Court dismissed the Commissioner of Taxes Rajasthan's appeal against the High Court's judgment, which had granted full sales tax exemption to Vikas WSP Ltd. on raw material purchases for all three of its guar gum powder manufacturing units under a 1994 export-oriented unit notification. The Court found no error in the High Court's decision and upheld its modification of the Tribunal's order, which had partially denied exemption to the older 14 MT capacity unit. This case analysis is maintained by casestatus.in based on publicly available court records.