Supreme Court · 2001 INSC 446 · Decided 18 September 2001
Madras Refineries LTD. v. State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 2001 INSC 446 · [2001] SUPP. 3 S.C.R. 153
- Case number
- CIVIL APPEAL No. 6243/1998
- Decided
- 18 September 2001
- Bench
- B.N. KIRPAL, S.N. PHUKAN, P. VENKATARAMA REDDI (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Sales Tax: Tamil Nadu General Sales Tax Act, 1959 : Schedule-Item 1 ~9, Explanation-First sale in the State'-Levy of Tax­ Sale' by an oil company to another oil company-Amount received by oil refinery from industrial pool account-Proposed to be included in turnover treating it as sale Ltd. or.from the compensation pool which is relatable to the sales made by the refinery to IOCL is not to be included in taxable turnover as it is not to be regarded as the.first sale in the State-Therefore, to that extent, no tax can be levied in the hand of the refinery on the amount so
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