INDIAN OIL CORPORATION LIMITED v. STATE OF U.P & Ors.
Case at a glance
Outcome
Allowed
In result, the appeals are allowed
Provisions considered
- Code of Civil Procedure, 1908 s. 11
- Local Areas Act, 2000
- Local Areas Act, 2007
- U.P. Value Added Tax Act, 2008 s. 33
- Uttar Pradesh Entry Tax Act, 2007
- Entry Tax Act, 2007
- VAT Act, 2008 s. 33
- Entry of Goods Act, 2000
- Constitution of India arts. 145(3), 301, 304, 304(a)
- Bihar Entry Tax Act
- Value Added Tax Act, 2008 s. 33
- U.P. Trade Tax Act, 1948 s. 8
- Whether Act, 2007
- Local Area Act
Judgment
1.6 The questions for determining the liability of interest and various aspects including factual aspects need to be examined and considered by the High Court. For instance, what shall be the effect of deposit of Entry Tax in separate interest-bearing account in pursuance of the interim order of this Court dated 09.02.2004 in Civil Appeal Nos.997-998 of 2004 needs to be considered. There may be few other issues, questions of facts which need to be decided by the High Court for determining the liability of interest of the appellant. It shall also be open for the High Court to frame any other question or issue which may be required to be considered and answered. The impugned judgment of the High Court is set aside. The Writs are revived before the High Court to be considered and decided on merits. [Paras 49, 50][637-B-D]
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In result, the appeals are allowed
Which statutory provisions did this judgment involve?
Code of Civil Procedure, 1908 — s. 11; Local Areas Act, 2000; Local Areas Act, 2007; U.P. Value Added Tax Act, 2008 — s. 33; Uttar Pradesh Entry Tax Act, 2007; Entry Tax Act, 2007.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.