Supreme Court · 2016 INSC 1006 · Decided 8 November 2016
Commercial Tax Officer & ORS. v. State Bank of India & ANR.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 1006 · [2016] 5 S.C.R. 704
- Case number
- CIVIL APPEAL No. 1798/2005
- Decided
- 8 November 2016
- Bench
- DIPAK MISRA, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
F G H [2016) 5 S.C.R. 704 COMMERCIAL TAX OFFICER & ORS. v. STATE BANK OF INDIA & ANR. (Civil Appeal No. 1798 of2005) NOVEMBER 08, 2016 [DIPAK MISRA AND SHIVA KJRTI SINGH, JJ.) Bengal Finance (Sales Tax) Act, 1941 - ss. 4(6) (iii), 5(6a) - Purchase tax - Levy of- Acceptance of Exim Scrips of purchase tax - Held: SB! not liable to levy of purchase tax for replenishment licences or Exim scrips taken as a participant in the process of cancellation - Replenishmell/ licences or Exim scrips are goods and when they are transferred or assigned by the holder/owner to a third person for
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