Supreme Court · 2019 INSC 548 · Decided 22 April 2019
Indian Oil Corporation Limited v. State of U.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 548 · [2019] 6 S.C.R. 601
- Case number
- CIVIL APPEAL No. 3257/2019
- Decided
- 22 April 2019
- Bench
- ASHOK BHUSHAN, K.M. JOSEPH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC Section 11; Constitution Article 301, 304
Headnote
Code of Civil Procedure, 1908 - s.11, Explanation IV - Respondent-State enacted the 2007 Act after the High Court declared the 2000 Act to be ultra vires inter alia holding that Entry Tax levied on crude oil does not fulfil the requirements of compensatory tax - Challenged by the Supreme Court in Jaiprakash Associates Limited case referred the issue of levy of Entry Tax in various States enactments including U.P. for determination by nine Judges Bench - High Court held that the State did not lack legislative competence in enacting the 2007 Act - SLP filed by
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