REGENT COMPUTRONICS PVT. LTD.

STATE OF BIHAR Appellant

V/S

UNIVERSAL HYDROCARBONS COMPANY LIMITED Respondents

Referred Judgements :-

INDIA CARBON LTD VS. SUPERINTENDENT OF TAXES GAUHATI [RELIED ON]
STATE OF TAMIL NADU VS. PYARE LAL MALHOTRA [REFERRED TO AND DISTINGUISHED]
STATE OF TAMIL NADU VS. MAHI TRADERS:TVL INTER CONTINENTAL LEATHER TRADERS MADRAS:G N R INDUSTRIES: S A G S ARMUGHAM AND CO:PRASAD LEATHER MART:SEEMA LEATHER CO :S K S AND SONS:THIR NISAR PRIME TANNERY:C KALAYANAM:P JAYAM TRADING CORPN :T A A [RELIED ON]
SAIT RIKHAJI FURTARNAL VS. STATE OF ANDHRA PRADESH [RELIED ON]

JUDGEMENT

(1.) Leave granted.

(2.) Respondent No.1 is a private company. The respondent No. 2 is one of the directors-cum-shareholders.

(3.) The respondent purchases raw petroleum product. This product undergoes a process of manufacture in the factory. The ultimate commodity is Calcined Petroleum Coke (hereinafter referred to 'C.P.C.').

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STATE OF BIHAR Vs. UNIVERSAL HYDROCARBONS COMPANY LIMITED

Referred Judgements :-

JUDGEMENT

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