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Indian Oil Corporation Limited Versus State of Bihar And Anr. Indian Oil Corporation Limited Versus State of Bihar And Anr.

Levy of VAT - Entry Tax - sale of petroleum products - grievance of the Appellant in the present appeals is that when a sale is made to the OMCs, after payment of Entry Tax, VAT is not set off against the Entry Tax - Whether the second proviso to Section 3(2) of the Entry Tax Act is ultra vires to the Constitution? - Held that - Since the set off in question depends upon the interpretation of Section 3(2) of the Entry Tax Act, it is necessary to state, at the outset, that certain conditions need....... + More
  1. The State of Karnataka Versus M/s. M.K. Agro Tech Pvt. Ltd. - 2017 (9) TMI 1308 - SUPREME COURT OF INDIA

  2. Union of India & Others Versus M/s. N.S. Rathnam & Sons - 2015 (8) TMI 97 - SUPREME COURT

  3. State of Rajasthan & Anr. Versus J.K. Synthetics Ltd. & Anr. - 2011 (7) TMI 1300 - SUPREME COURT OF INDIA

  4. Nava Bharat Ferro Alloys Ltd. Versus Transmission Corporation of A.P. Ltd. and anr. - 2010 (11) TMI 1059 - SUPREME COURT OF INDIA

  5. Aashirwad Films Versus Union of India and others - 2007 (5) TMI 325 - SUPREME COURT OF INDIA

  6. State Of UP. and others Versus Deepak Fertilizers & Petrochemical Corporation Ltd. - 2007 (5) TMI 323 - SUPREME COURT OF INDIA

  7. Associated Cement Companies Ltd. Versus State of Bihar and others - 2004 (9) TMI 380 - SUPREME COURT OF INDIA

  8. State of Bihar Versus Bihar Chamber of Commerce - 1996 (2) TMI 430 - SUPREME COURT OF INDIA

  9. Godrej & Boyce Mfg. Co. Pvt. Ltd. & Others Versus Commissioner of Sales Tax - 1992 (7) TMI 292 - SUPREME COURT OF INDIA

  10. AYURVEDA PHARMACY AND ANOTHER Versus STATE OF TAMIL NADU - 1989 (3) TMI 187 - SUPREME COURT OF INDIA

  11. P.M. ASHWATHANARAYANA SETTY Versus STATE OF KARNATAKA AND ORS - 1988 (9) TMI 345 - Supreme Court Of India

  12. Commissioner of Income-Tax, Bangalore Versus JH Gotla - 1985 (8) TMI 5 - SUPREME Court

  13. Ganga Sugar Corporation Ltd. Versus The State of Uttar Pradesh and Others - 1979 (9) TMI 176 - SUPREME COURT OF INDIA

  14. The State of Tamil Nadu Versus MK Kandaswami and Others - 1975 (7) TMI 123 - SUPREME COURT OF INDIA

  15. TTWYFORD TEA CO., LTD. Versus STATE OF KERALA - 1970 (1) TMI 80 - SUPREME COURT OF INDIA

  16. AV Fernandez Versus The State of Kerala   - 1957 (4) TMI 46 - SUPREME COURT OF INDIA

  17. M/s Indian Oil Corporation Ltd. Versus The State of Bihar, The Dy. Commissioner of Commercial Taxes, Special Circle, Patna, The Assistant Commissioner of Commercial Taxes, Special Circle, Patna - 2017 (4) TMI 1157 - PATNA HIGH COURT

 

 

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