Supreme Court · 2017 INSC 1109 · Decided 14 November 2017
Indian Oil Corporation Limited v. State of Bihar & ANR.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1109 · [2017] 13 S.C.R. 477
- Case number
- CIVIL APPEAL No. 3018/2017
- Decided
- 14 November 2017
- Bench
- R.F. NARIMAN, SANJAY KISHAN KAUL (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
4 77 INDIAN OIL CORPORATION LIMITED v. STATE OF BIHAR & ANR. (Civil Appeal No.3018 of2017) NOVEMBER 14, 2017 [R. F. NARIMAN AND SANJAY KISHAN KAUL, JJ.J A B Entry Tax - Bihar Tax on Entry of Goods into Local Areas for Consumption. Ust; or Sale Therein Act, 1993 - s.3(2) - VAT set off part of these products are sold by appellants to two other oil marketing companies (OMCs). namely BPCL and HPCLfrom its Patna branch­ Appellant pays Entry Tax when product enters the local area of Patna - Grievance of the Appellant that when a sale is made to the D OMCs. after payment of
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