M/S B.S.M. PETROCHEM PVT. LTD. versus DY. COMMISSIONER (ASST.)

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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M/S B.S.M. Petrochem Pvt. Ltd. v. Dy. Commissioner (Asst.)-Vi, Trade Tax, Meerut & Others - WRIT TAX No. 1178 of 2006 [2006] RD-AH 12378 (27 July 2006)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble R.K.Agrawal, J.

Hon'ble Vikram Nath, J.

Issue notice.

Notice on behalf of the respondents has been accepted by the learned Standing Counsel. He prays for and is granted a month's time to file a counter affidavit. Rejoinder affidavit, if any, may be filed within two weeks thereafter.

List thereafter.

The Apex Court in Civil Appeal No. 3453 of 2002, M/s Jindal Stainless Ltd. and another vs. State of Haryana and others, vide order dated 14th July, 2006, had remitted the issue as to whether the levy and demand of entry tax was compensatory in nature. The matter is yet to be adjudicated upon by this Court pursuant to the directions given by the Apex Court.

As an interim measure we follow the interim order passed by the Apex Court in the case of the Indian Oil Corporation Limited relating to entry tax, as modified by it, which shall also apply in the present case on the same terms and conditions.

27.7.2006

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