Supreme Court of India
Associated Cement Co. Ltd. v. State of M.P. and Ors.
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 CA No.7188 of 1997 is allowed and the judgment and order of the High Court in so far as it holds that refractory manufactured by the appellant are cement and are exigible to export tax is set aside.
Judgment, page 10
From the headnote
Municipal Corporations : Export tax levied by Municipal Corporation-Levy on 'all types of cement '-Held : Refractory cement is different from cement and is used for entirely dijjerent purpose-It is not known as cement in cammon parlance and hence not exigible to export tax-Taxation. Interpretation of statutes-Fiscal statutes-While interpreting items In statutes like Sales Tax Acts, popular or commercial meaning of the term to be resorted to and not the scientific or technical meaning. The question which arose for consideration in this appeal· is whether refractory cement manufactured by
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