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SIKKA PORTS & TERMINALS LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
ARUN RICHARD
Pet. Counsel
Aqeel Sheerazi
Vipin Jain
Parnasi Shingala
Res. Counsel
---

Petitioner / Applicant

SIKKA PORTS & TERMINALS LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Oct 29, 2021
Order No.

GUJ/GAAR/R/57/2021

Citation

2021(10) TAXREPLY 5169
Original Order
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ORDER

Brief Facts: M/s. Sikka Ports & Terminal Ltd., hereinafter referred to as M/s Sikka/ applicant for the sake of brevity, has submitted as follows: 2. M/s Sikka runs and operates a port and terminal handling facility at Sikka Port, Gujarat for receipt of crude oil and other feedstock as well as for evacuation of various finished products of the crude oil refinery set up by Reliance Industries Limited (‘RIL’) at Jamnagar. Sikka Port, was developed by the Applicant company in 1990s as a captive port for RIL’s refinery project. Apart from the usual port infrastructure, SPMs (Single Point Moorings) are also available to enable loading, unloading of various goods. In 2007, with a new refinery being set up by Reliance Petroleum Limited (which has since merged with RIL), the Applicant expanded its port and terminal handling facilities, by incurring substantial capital cost for setting up additional facilities such as three SPMs, sub-sea pipelines, crude and prod....

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