Supreme Court · 2004 INSC 562 · Decided 29 September 2004
Associated Cement Companies LTD. v. State of Bihar and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 562 · [2004] SUPP. 4 S.C.R. 868
- Case number
- CIVIL APPEAL No. 1488/2004
- Decided
- 29 September 2004
- Bench
- ARIJIT PASAYAT, C.K. THAKKER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Bihar Finance Act, 1981-Section 3-Bihar Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993-Section 3-Sales tax-Levy of-By Notification liability to pay tax under Finance Act exempted to the extent tax paid under Entry Tax Act-Demand of tax by Revenue denying adjustment due to exemption-High Court upheld the demand-On appeal , held: Assessee was entitled to reduction to the extent of tax paid under Entry Tax Act in view of the Notification-It was liable to pay tax but for the exemption-Liability to pay tax and actual payment of tax are conceptually
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