Supreme Court · 2004 INSC 345 · Decided 5 May 2004
Associated Cement CO. LTD. v. State of M.P. and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 345 · [2004] SUPP. 2 S.C.R. 176
- Case number
- CIVIL APPEAL No. 7188/1997
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Case type
- Civil
Headnote
CEMENT CO. LTD. v. ST ATE OF M.P. AND ORS. MAY 5, 2004 B [RAJENDRA BABU, CJ. AND G.P. MATHUR, J.) Municipal Corporations : Export tax levied by Municipal Corporation-Levy on 'all types of C cement '-Held : Refractory cement is different from cement and is used for entirely dijjerent purpose-It 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 appellant is cement so as E to attract liability of export tax levied by
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