Supreme Court of India
M/s. Tata Motors Limited v. State of Jharkhand and Others
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 view of the aforesaid specific legal provisions, judgment in the case of Hindustan Steel Ltd. referred to by the appellants will not be applicable in the instant case.
Judgment, page 16
From the headnote
Bihar Motor Vehicles Taxation Act, 1994: s. 6 – Tax payable by a manufacturer or a dealer – Manufacturer/dealer of t he motor vehicles – Liability to pay tax u/s. 6, during the period the chassis are in their possession-before they are delivered to the de alers and/ or the purchasers of the said vehicles – Held: Manufacturer /dealer- appellants are liable to pay tax u/s. 6 – Liability to pay tax u/s. 6 is linked with the incidence of manufacturer or the dealer posses sing the vehicle which is suitable for use on road during t he course of his business – Sections 5 and 6 operate in altogeth er
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