Supreme Court · 1971 INSC 208 · Decided 18 August 1971
Indian Carbon LTD. v. Superintendent of Taxes, Gauhati & ORS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 208 · [1972] 1 S.C.R. 316
- Case number
- CIVIL APPEAL No. 1612/1968
- Decided
- 18 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Companies Act
Headnote
Assam Sales Tax Act, 1947, Sch. 3 as amended by Assam Act 14 of 1964--Central Sales Tax Act, 1956, "" 14(1) and IS-Petroleum 1·oke, if 'declared goods'. The appCUant was carrying on the hl1sincss of sale and purchase of petroleum co1<e. By the Amending Act (Assam) 14 of 1964 Under the Act the rate chargeable was 5%. The appellant however contended that under s. 14 of the Central Sales Tax Act, 1956, coal, including coke in all. its forms, was one of the 'declared goods' and that under s. 15 as it stood at the relevant time, the tax leviable could not exceed 2%..
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)