State Of Bihar And Another v. Usha Martin Industries Limited

State Of Bihar And Another v. Usha Martin Industries Limited

(Supreme Court Of India)

Civil Appeal No. 4534 of 1986 | 25-02-1987

1. The question raised in this appeal stands concluded by the law laid down by this Court in Pournami Oil Mills v. State of Kerala [1986 Supp SCC 728 [LQ/SC/1986/534] : 1987 SCC (Tax) 134], where the ratio laid down in M/s Motilal Padampat Sugar Mills Co. Ltd. v. State of U.P. [(1979) 2 SCC 409 [LQ/SC/1978/389] : 1979 SCC (Tax) 144] was affirmed. This is not disputed by learned counsel for the appellant. In the circumstances the appeal is dismissed but without any order as to costs .

Advocate List
Bench
  • HON'BLE JUSTICE K. N. SINGH
  • HON'BLE JUSTICE R. S. PATHAK (CJI)
  • HON'BLE JUSTICE RANGANATH MISRA
Eq Citations
  • (1987) SUPPL. SCC 710
  • [1987] 65 STC 430
  • LQ/SC/1987/246
Head Note

Excise — Appeal — Appeal dismissed — Ratio of Pournami Oil Mills case, (1986) Supp SCC 728, affirmed