Supreme Court · 1994 INSC 457 · Decided 7 October 1994
Tata Engineering and Locomotive Company LTD. v. The State of Bihar and ANR.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 457 · [1994] SUPP. 4 S.C.R. 410
- Case number
- CIVIL APPEAL No. 4497/1985
- Decided
- 7 October 1994
- Bench
- R.M. SAHAI, N.P. SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Bihar Finance Act, 1981: Section 13(J)(b )--Levy of tax on concessional rate-Notification C regarding-Expression 'Industrial Raw Material (Inputs)'-Construction of. D E Manufacturer of Motor Vehicles, truck and bus chassis-Purchase of items such as tyres, tubes, batteries and use in vehicles-Held Phrases : 'Raw Material'-Meaning of. Section 13(l)(b) of the Bihar Finance Act, 1981 provides for special rate of tax on sale and purchase of goods used for manufacture or processing by a registered dealer in the State. In exercise of the power conferred by the said section, the State of Bihar
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)