Supreme Court · 2018 INSC 201 · Decided 23 February 2018
M/S. Universal Cylinders Limited v. The Commercial Taxes Officer
- Court
- Supreme Court of India
- Citation
- 2018 INSC 201 · [2018] 2 S.C.R. 508
- Case number
- CIVIL APPEAL No. 2431/2018
- Decided
- 23 February 2018
- Bench
- MADAN B. LOKUR, DEEPAK GUPTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Rajasthan Sales Tax Act, 1994: ss.2(39), 2(44) - Refund of sales tax - Appellant-assessee manufacturer of cylinders for storage of LPG supplied the entire production to Government owned companies - The cost of the cylinders was to be determined and Natural Gas (MOP & NG) under the pricing policy - IOC placed an order for supply stating in the supply order to charge a provisional price of Rs.682 per unit and that pricing formula was under review by the Government and the final prices applicable after 1.7.1999 would be only
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