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Aug 12 1994

State of Bihar and Others Vs. M/S. Universal Hydrocarbons Co. Ltd. and ...

Court : Supreme Court of India

Decided on : Aug-12-1994

Subject : Sales Tax

Acts : Bihar Finance Act, 1981; Central Sales Tax (Amendment) Act, 1972 - Sections 11; Tamil Nadu General Sales Tax Act

Reported in : AIR1995SC991; 1995(1)BLJR100; JT1994(6)SC118; 1996(40)KarLJ339; 1994(4)SCALE159; 1994Supp(3)SCC621; [1994]Supp2SCR627; [1995]96STC204(SC)

ORDERS. Mohan, J.1. Leave granted.2. Respondent No. 1 is a private company. The respondent No. 2 of the director-cum-shareholders.3. The respondent purchases raw petroleum product. This product under goes a process of manufacture in the factory....

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