Supreme Court · 1999 INSC 479 · Decided 14 October 1999
Coastal Chemicals LTD. ETC. v. Commercial Tax Officer, A.P. and ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 479 · [1999] SUPP. 3 S.C.R. 694
- Case number
- CIVIL APPEAL No. 2379/1991
- Decided
- 14 October 1999
- Bench
- S.P. BHARUCHA, V.N. KHARE, D.P. MOHAPATRA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
CHEMICALS LTD. ETC. v. COMMERCIAL TAX OFFICER, A.P. AND ORS. ETC. OCTOBER 14, 1999 B (S.P. BB:ARUCHA, V.N. KHARE AND D.P. MOHAPATRA, JJ.) Sales T~Andhra Pradesh General Sales Tax Act, 1957-Section 5- B( 1)--'Consumables'-Natural gas used by the assessee as fuel for manufac­ ture of paper and gas from Oil & Natural Gas Commission and used it for manufacture of paper and its products. Appellant claimed and got concession in the rate of tax. Subsequently when D this concession was not allowed appellant filed a Writ petitiol!, which was dismissed by the High Court. Hence these
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