Supreme Court of India
Indian Aluminium Company Ltd. v. Asst. Commissioner of Commercial Taxes (appeals) & 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.
What the Court ordered
For the aforesaid reasons, we are of the opinion that there is no merit in these appeals.
Judgment, page 6
From the headnote
Karna/aka Tax on Entry of Goods Act, 1979: Entry I I First Schedule (as it stood prior to 1992)-Entry 67 First Schedule (as amended in 1992)-Petroleum products-Furnace oil-Entry tax-levy of-Assessee sought to be taxed on the entry of furnace oil which was brought into the. State-Single Judge held that Entry tax was not leviable on furnace oil-During the pendency of appeal; Amending Act of 1992 came into force which included furnace oil in Entry 67 in the First Schedule-Division Bench held that Entries 11 and 67 contemplated the inclusion of furnace oil and, therefore, entry tax could be
Where later benches applied it
Of those, 1 referred to
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