Supreme Court · 2009 INSC 322 · Decided 5 March 2009
M/S Boc India LTD. v. State of Jharkhand & ORS.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 322 · [2009] 4 S.C.R. 253
- Case number
- CIVIL APPEAL No. 1538/2009
- Decided
- 5 March 2009
- Bench
- S.B. SINHA, CYRIAC JOSEPH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
., Bihar Finance Act, 1981: s.13(1}(b) - Sa/es Tax - Gas .. producer supplying gas to steel manufacturer who showed oxygen in the list of goods taxable at 3% as specified in the c Annexure 'B' appended to the Registration Certificate - By subsequent Notification, sales tax on sale of raw materials of goods fixed at 2% - Gas supplier started charging 2% sales tax on supplies of gas to steel manufacturer - Demand notice on gas supplier D t opining that steel manufacturer was liable to pay purchase tax at 3% on oxygen gas- Writ petition - Dismissed on ground that gas supplier had no
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