Supreme Court · 1994 INSC 318 · Decided 12 August 1994
The State of Bihar and ORS. v. MIS. Universal Hydrocarbons CO. LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 318 · [1994] SUPP. 2 S.C.R. 627
- Case number
- CIVIL APPEAL No. 6073/1994
- Decided
- 12 August 1994
- Bench
- M.N. VENKATACHALIAH, S. MOHAN (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- CPC
Headnote
Central Sales Tax Act, 1956 : Section 14-Goods-Classification as declared goods-Object of A B Entry ( 1-Ar'Coal including coke in all its fonn but excluding C charcoal'-Scope of Section 15(a)(b )--Exemption/Reimbursement under-Benefit of­ Where assessee was purchasing Raw Petroleum Coke Petroleum Coke, held entitled to benefit under section 15(b ). D The respondent was purchasing Raw Petroleum Coke (RPC) and after subjecting It to a process of manufacture was producing Calcined Petroleum Coke(CPC). On the sale of CPC it was subjected to Sales Tax under the Bihar Finance Act,
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