Indian Oil Corporation Ltd. Vs. Commissioner of Taxes and ors.

Decided On : Feb-27-2009

Court : Guwahati

LAW: Section 27(a, Section 27(a, Section 2(19, 46th Amendment, Constitution, article 366, 46th Amendment, the 46th Amendment, Section 4, the 46th Amendment, the 46th Amendment Act, Constitution, article 366, article 366 states, article 366, Constitution, Constitution, the 46th Amendment, Section 2(25, Section 2(19, Section 2(21, a Constitution Bench, Article 366(29A)(d, article 366(29A)(d, article 366(29A)(d, the Constitution Bench, the Constitution Bench, article 366(29A)(d, the Constitution Bench, Constitution, the Constitution Bench, the Constitution Bench, article 366, Section 5C.(ii, Section 5C.The, Section 5C, Article 226, Article 226, Article 226, Section 27 of the Act, Section 57 and Section 23(1)(i, Article 265, Section 6 of the Act, Article 32, Constitution

GPE: I.A., Act.3, Counsel, the State of Assam, 2(19, India, India, States, States, Clause, Assam, lease.19, Bharucha, States, States, States, States, Kerala, Orissa

NORP: Ansari, J.1

ORG: thus:(i, the State of Assam, LPG, the Assam General Sales Tax Act, inter alia, the State Legislature, Legislature, State, of.8, the Madras High Court, State, Madras v., Gannon Dunkerley & Co., Madras) Ltd., STC, the Supreme Court, State, K.L. Johar & Co., Commercial Tax, State, State of Himachal Pradesh, Associated Hotels of India Ltd., the Sale of Goods Act, made;13, a State Legislature, the State Legislature, State Legislature, Century Finance Corporation Ltd., State of Maharshtra, the Supreme Court, Lordship, the Supreme Court, the Supreme Court, The Supreme Court, the Supreme Court, The Supreme Court, Court, Century Finance Corporation Ltd., State of Uttar Pradesh v. Union of India, Union of India, SC, SC, SC, the Supreme Court, Bharat Sanchar Nigam Ltd., Bharat Sanchar Nigam Ltd., State, State, Bharat Sanchar Nigam Ltd., Bharat Sanchar Nigam Ltd., Bharat Sanchar Nigam Ltd., VST, Century Finance Corporation Ltd., State, State, Bharat Sanchar Nigam Ltd., the Supreme Court, Bharat Sanchar Nigam Ltd., delivered.27, Bharat Sanchar Nigam Ltd., Rashtriya Ispat Nigam Ltd., the Andhra Pradesh High Court, Rashtriya Ispat Nigam Ltd., the Division Bench See, State of Andhra Pradesh, Rashtriya Ispat Nigam Ltd., Aggarwal Brothers, State of, Haryana, Rashtriya Ispat Nigam Ltd., Aggarwal Brothers, Rashtriya Ispat Nigam Ltd., Aggarwal Brothers, Bharat Sanchar Nigam Ltd., Bhopal Sugar Industries Ltd., Sales Tax Officer, Bhopal Sugar Industries Ltd., Bhopal Sugar Industries Ltd., State of Assam, STC, Court, Corporation, Corporation, Schedule A, the Contractor/s, State, all Government Rules and Regulations, Government Authority, sClause, contractor.46, the Allahabad High Court, Ahuja Goods Agency, State of Uttar Pradesh, Ahuja Goods Agency, Lakshmi Audio Visual Inc., STC, Lakshmi Audio Visual, Lakshmi Audio Visual, Karnataka High Court, Lakshmi Audio, STC, State, State, State, Taxes, State, State, State, source.64, the Delhi High Court, S. R. F. Finance Ltd., Central Board of Direct Taxes, State, State, State, the Calcutta High Court, the High Court, the Delhi High Court, S. R. F. Finance Ltd., S. R. F. Finance Ltd., Steel Authority of India Ltd., State of, STC, State, this High Court's, Mahabir Transport Agency, Food Corporation of India, STC, Mahabir Transport Agency, STC, Mahabir Transport Agency, STC, Mahabir Transport Agency, STC, Bharat Sanchar Nigam Ltd., the Supreme Court, this High Court, Bharat Sanchar Nigam Ltd.

PERSON: Schedule, Bongaigaon, Bongaigaon, Bongaigaon, agreement.5, A. K. Saraf, D. Saikia, A.V. Meiyappan, includes:(iv, follows:2(19, J., Bench, Corpn., litre capacity, Schedule, Maintenance, Schedule, consideration.37, Schedule A., case.52, Saraf

DATE: May 16,1998, 1993, May 15,1998, May 16, 1998, June 4, 1998, May 16,1998, May 15,1998, June 4,1998, 3, 4, 5, 8, 15, 17, 18, 21, 23, 26, 28, 38, 4, 5, 8, 9, 11, 12, 13, 15, 17, 19, 21, 1982, 1930, the year 1967, 1967, 1967, 49 years, 49 years, 1959, 1967, 1958, 1972, 20th Century, 20th Century, 20th Century, 20th Century, 20th Century, 20th Century, 2006, 2006, 2006, 2006, 20th Century, 20th Century, 20th Century, 20th Century, 20th Century, 20th Century, 1977, 42, 1977, 42, 2004, daily, monthly, annually, 21, 26, 38, 38, 39, 1997, 1997, 2001, 2001, 1975, LR 1894, 1896, 1998, 1998, 1998, 1998, 20th Century, 20th Century

CARDINAL: 1, 2, 39, 1, 38, 54, one, 20, 20, 20, 9, 353, 1965, 16, 213, 29, 474, one, 366, 29A)(d, one, 366(29A)(d, 21, 3, 145, 282, three, 2006]282ITR273(SC, 2006]282ITR273(SC, three, three, 2006]282ITR273(SC, 2006]282ITR273(SC, 2006]282ITR273(SC, 72, 3, 2, 26, 2006]282ITR273(SC, 2006]282ITR273(SC, 2006]282ITR273(SC, transferee, transferee, one, 2006]282ITR273(SC, 128, one, 40, 40, 1977]3SCR578, 48).While, 33, 134, 249, 5, 8, 12, 15, 17, one, 100, 1, 1, 21, 21, one, 1, 2, 2, 2, 4, 4, 5, 8, 8, 9, 9, one, 11, 12, 12, 13, 13, 13, 14, 15, 15, 23, 28, 38, 38, one, 106, 540, 540, 106, 124, 426, 124, 426, 434, 10, 1995]211ITR861(Delhi, 868, 226, 1995]211ITR861(Delhi, 1995]211ITR861(Delhi, 305, 5, 1, 109, 109, 109, 109, 2006]282ITR273(SC, 2006]282ITR273(SC

LOC: A.V. Meiyappan, North East Gases Pvt, Petroleum Rule 1979

PRODUCT: Schedule, under:2(33, AIR2002SC1305 .30

ORDINAL: 20th, 20th, 20th, third, 20th, third, 2004(2)KLT235, second

WORK_OF_ART: 3 SCC 1