Supreme Court · 2007 INSC 989 · Decided 28 September 2007
Ici India LTD. and ANR. v. State of Orissa and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 989 · [2007] 10 S.C.R. 433
- Case number
- CIVIL APPEAL No. 1193/2002
- Decided
- 28 September 2007
- Bench
- ARIJIT PASAYAT, TARUN CHATTERJEE (2-judge bench)
- Case type
- Civil
Headnote
B ,,_ -- Orissa Sales Tax Act, 1947-s. 5(1), proviso 5-Differential tax, payment of-When attracted-Manufacturer purchasing raw materials for manufacture/processing of 'Bulk Premix' for sa/e.,..-Furnishing C declaration to the effect in Form No. IV by paying concessional rate of tax @ 40/o-However, and outside the State for manufacture of 'Bulk Explosive '-Held: Proviso 5 to s. 5(1) attracted-There was violation of the terms of declaration in Form IV since goods manufactured were D ~ not sold-Thus, manufacturer liable to pay differential tax payable on .. raw materials purchased at
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