Supreme Court of India
Tata Engineering and Locomotive Company Ltd. v. The State of Bihar 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.
1 Supreme Court bench has cited this judgment.
From the headnote
Bihar Finance Act, 1981: Section 13(J)(b )--Levy of tax on concessional rate-Notification regarding-Expression 'Industrial Raw Material (Inputs)'-Construction of. Manufacturer of Motor Vehicles, truck and bus chassis-Purchase of items such as tyres, tubes, batteries and use in vehicles-Held entitled to purchase goods at concessional rate of tax. Words and Phrases : 'Raw Material'-Meaning of. Section 13(l)(b) of the Bihar Finance Act, 1981 provides for special rate of tax on sale and purchase of goods used for manufacture or processing by a registered dealer in the State. In exercise of the
Where later benches applied it
Of those, 1 distinguished
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.