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Supreme Court of India

Indian Oil Corporation Limited v. State of U.P. & Ors.

Neutral citation
Reported as [2019] 6 S.C.R. 601
Bench Ashok Bhushan and K. M. Joseph JJ.
Decided 22 April 2019

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 above discussion, we are of the view that the High Cou rt in the impugned judgment committed error in upholding the preliminary objection of the respondent.

Judgment, page 27

From the headnote

Code of Civil Procedure, 1908 – s.11, Explanation I V – Respondent-State enacted the 2007 Act after the High Court decl ared the 2000 Act to be ultra vires inter alia holding that Entry Tax levied on crude oil does not fulfil the requirements of compensator y tax – Challenged by the appellant before the High Court – Supreme Cour t in Jaiprakash Associates Limited case referred the issue of levy of Entry Tax in various States enactments including U. P. for determination by nine Judges Bench – High Court hel d that the State did not lack legislative competence in enacting the 2007 Act – SLP

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