Supreme Court of India
Associated Cement Companies Ltd. v. State of Bihar and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
From the headnote
Bihar Finance Act, 1981-Section 3-Bihar Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993-Section 3-Sales tax-Levy of-By Notification liability to pay tax under Finance Act exempted to the extent tax paid under Entry Tax Act-Demand of tax by Revenue denying adjustment of entry tax on the ground that there was no liability due to exemption-High Court upheld the demand-On appeal , held: Assessee was entitled to reduction to the extent of tax paid under Entry Tax Act in view of the Notification-It was liable to pay tax but for the exemption-Liability to pay tax and…
Authorities it was built on
Where later benches applied it
- 2025 C.T. Kochouseph v. State of Kerala and Another Etc.
- 2016 Commissioner of Commercial Taxes & Ors. v. M/s Bajaj Auto Ltd. & Anr.
- 2017 Indian Oil Corporation Limited v. State of Bihar & Anr.
Of those, 2 referred to · 1 not applicable
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