Supreme Court · 1998 INSC 344 · Decided 3 September 1998
B.P. Oil Mills LTD. v. Sales Tax Tribunal and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 344 · [1998] SUPP. 1 S.C.R. 397
- Case number
- CIVIL APPEAL No. 10453/1995
- Decided
- 3 September 1998
- Bench
- S.P. BHARUCHA, M.K. MUKHERJEE, G.T. NANAVATI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
LTD. v. SALES TAX TRIBUNAL AND ORS. SEPTEMBER 3, 1998 (S.P. BHARUCHA, M.K. MUKHERJEE AND G.T. NANAVATI, JJ.) U.P. Trade Tax Act, 1948: Sections 3(3)(b)(iii) and 2(e-1). A B Sales Tax-Refi11ed oil-Manufacture of-Scope-Refined oil obtai11ed C after processing of cmde oil such as li11seed oil, after processing cmde oil on which tax already paid-Refined oil-Liability to sales tax-Held: D S.3(3)(b)(ii) a11d (iii) provide imposition of multistage taxation-Hence, subjecti11g such refined oil to sales tax, pennissible. Words and Phrases : "Mamtf acture''-Meaning of-111 the co11text
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)