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INDIAN OIL CORPORATION LTD vs THE STATE OF BIHAR

Supreme Court of IndiaJudgment

About this record

The Supreme Court of India decided this matter on 14 November 2017. The registry identifies it as Diary No. 1941/2014. The bench of 2 comprised Justice Sanjay Kishan Kaul and Justice Rohinton Fali Nariman.

The disposal recorded by the registry is "The appeals were disposed of with directions for further proceedings to determine sales o…". The record refers to 4 enactments, among them Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993, Bihar Value Added Tax Act, 2005 and Bihar Finance Act, 1981. 8 statutory provisions are noted on the record.

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Diary numberDiary No. 1941/2014
Date of decision
Decision year2017
Bench
  • HON'BLE MR. JUSTICE SANJAY KISHAN KAUL
  • HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
PetitionerINDIAN OIL CORPORATION LTD.
RespondentTHE STATE OF BIHAR
DisposalThe appeals were disposed of with directions for further proceedings to determine sales outside Patna and for the appel…
Reportingreportable
Acts
  • Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993
  • Bihar Value Added Tax Act, 2005
  • Bihar Finance Act, 1981
  • Motor Vehicles Act, 1988
Sections
  • Section 3(2) second proviso of the Entry Tax Act
  • Section 2(1)(c) of the Entry Tax Act
  • Section 13 of the Bihar VAT Act
  • Section 16 of the Bihar VAT Act
  • Section 24 of the Bihar VAT Act
  • Section 7 of the Bihar VAT Act
  • Section 14 of the Bihar VAT Act
  • Section 35 of the Bihar VAT Act

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