INDIAN ALUMINIUM CO LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner No. 1, the Indian Aluminium Company Ltd. is a Company within the meaning of the Companies Act, 1956 and the petitioner No. 2 is a shareholder of the petitioner No. 1 Company.

(2.) At all material times the petitioner No. 1 carried on and still carries on bunsiness of manufacturing and selling Aluminium and its allied products including Aluminium Sheets and Aluminium Container Sheets.

(3.) For the purpose of carrying on the said business the petitioner No. 1 owns and runs factories and/or plants at Belur (West Bengal), Hirakud (Orissa), Alupuram (Kerala), Belgaum (Karnataka), Kalwa (Maharashtra) and Taloja (Maharashtra).