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KHEDUT HAT
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
Brijen Mehta
Res. Counsel
Na

Petitioner / Applicant

KHEDUT HAT

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Aug 27, 2018
Order No.

GUJ/GAAR/RULING/2018/17

Citation

2018(8) TAXREPLY 237

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ORDER

The applicant, M/s. Khedut Hat has submitted that it is in the business of carrying out blasting work at various sites by means of use of explosives and other materials for which it has obtained licence from Petroleum and Explosives Safety Organization. 1.1. The applicant submitted that explosives procured by the applicant for blasting activity are stored only in licenced premises as stated in licence, termed as 'magazine'; that prior to carrying out blasting activity, client inform the applicant number of holes to be charged at the site; that prior to initiating blasting activity, applicant with the help of shot firer determines the quantity of explosives to be filled in each hole and as per requirement, applicant fills every hole with approximately same quantity of explosives and thereafter each hole is connected to each other via detonators and/or detonating fuse and safety fuse; that each hole is connected to each other and network is created in such a manner that ea....

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