Supreme Court dismissed extraordinary review regarding VAT exemption scope for protected employment facility. Court held exemption applies only to facility's business activities.

The Supreme Court dismissed the extraordinary review filed by a joint-stock company against a tax authority decision. The company argued for a VAT exemption based on its status as a protected employment facility, but the court found the purchase of a production machine fell outside its statutory business scope. Consequently, the court ruled that the tax exemption applies strictly to the facility's operational activities and not to incidental transactions like buying equipment for resale.