Supreme Court of India
M/s. Universal Cylinders Limited v. The Commercial Taxes Officer
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.
What the Court ordered
In view of the above discussion, we allow the appeals, set aside the judgment of the High Court and direct that the assessee shall be refunded the amount of sales tax paid on the excess amount.
Judgment, page 7
From the 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 by the Ministry of Petroleum 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 as per approval of MOP & NG – Accordingly…
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