Supreme Court · 2001 INSC 31 · Decided 17 January 2001
Indian Aluminium Company LTD. v. ASST. Commissioner of Commercial Taxes (Appeals) & ANR.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 31 · [2001] 1 S.C.R. 407
- Case number
- CIVIL APPEAL No. 1896/1997
- Decided
- 17 January 2001
- Bench
- B.N. KIRPAL, RUMA PAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Karna/aka Tax on Entry of Goods Act, 1979: A B Entry I I First Schedule (as it stood prior to 1992)-Entry 67 First C Schedule (as amended in 1992)-Petroleum products-Furnace oil-Entry tax-levy of-Assessee sought to be taxed on the entry of furnace oil which was brought into the. State-Single Judge oil-During the pendency of appeal; Amending Act of 1992 came into force which included furnace oil in Entry 67 in the First D Schedule-Division Bench held that Entries 11 and 67 contemplated the inclusion of furnace oil and, therefore, entry tax could be levied thereon­ Correctness of-Held:
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