ASSOCIATED CEMENT CO. LTD. versus STATE OF M.P. AND ORS.

ASSOCIATED CEMENT CO. LTD. versus STATE OF M.P. AND ORS.

Refractory cement manufactured by the appellant is not cement according to common parlance and commercial sense, and is not liable to export tax under the Municipal Corporation's entry for 'all types of cement'.

Parties
Appellant: Associated Cement Co. Ltd.; Respondents: State of M.P. and Ors.
Jurisdiction
India
Judgment Date
05 May 2004
Procedural Posture
Civil Appeal / Final Judgment
Outcome
Appeal allowed, judgment and order of the High Court in so far as it holds that refractory manufactured by appellant are cement and are exigible to export tax set aside. Appeal by Municipal Corporation dismissed.
Legal Topics
Export Tax, Interpretation of Statutes, Fiscal Statutes, Sales Tax Acts
Municipal Corporations Taxation Export Tax Interpretation of Statutes Fiscal Statutes Sales Tax Acts

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Parties

Associated Cement Co. Ltd.

Appellant

State of M.P. and Ors.

Respondents

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether refractory cement manufactured by the appellant is 'cement' so as to attract liability of export tax levied by the Municipal Corporation

Ratio Decidendi

Refractory cement manufactured by the appellant is not cement according to common parlance and commercial sense, and is not liable to export tax under the Municipal Corporation's entry for 'all types of cement'.

Court Disposition

Appeal allowed, judgment and order of the High Court in so far as it holds that refractory manufactured by appellant are cement and are exigible to export tax set aside. Appeal by Municipal Corporation dismissed.

Orders

  • CA No. 7188 of 1997 allowed.
  • CA No. 2992 of 2004 dismissed.