Supreme Court of India
The State of Bihar and Ors. v. Mis. Universal Hydrocarbons Co. Ltd. and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In the result, upholding the judgment of the High Court, we find no merit in this appeal which is accordingly dismissed.
Judgment, page 10
From the headnote
Central Sales Tax Act, 1956 : Section 14-Goods-Classification as declared goods-Object of Entry ( 1-Ar'Coal including coke in all its fonn but excluding charcoal'-Scope of Section 15(a)(b )--Exemption/Reimbursement under-Benefit of Where assessee was purchasing Raw Petroleum Coke ·and after subjecting it to manufactun"ng process was producing Calcined Petroleum Coke, held entitled to benefit under section 15(b ). The respondent was purchasing Raw Petroleum Coke (RPC) and after subjecting It to a process of manufacture was producing Calcined Petroleum Coke(CPC). On the sale of CPC it was
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