NDLI: State of Jharkhand and Others Vs. Linde India Limited and Another

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Bihar Finance Act 1981: s.13(1)(b) – Benefit of concessional rate of tax under – Entitlement to
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Bihar Finance Act, 1981: s. 13(1)(b) – Benefit of concessional rate of tax under – Entitlement to – Oxygen gas sold by respondent No.1-manufacturer to the respondent No.2, if can be said to be used as “raw material” in the manufacturing process of steel and would be taxed at the rate of 2% of the sales tax, which otherwise is chargeable @ 3% on the sale thereof – Tribunal and the authorities below held that the oxygen is used as goods other than “raw material” in steel making and that it is a ‘refining agent’, ‘reducing agent’ and that 3% tax is to be levied on oxygen –However, the High Court held that the oxygen can be said to be a “raw material” and thus, respondent No. 1 entitled to concessional rate of tax at 2% –On appeal, held: High Court ought to have appreciated the findings by the committee consisting of expert members recorded in the inspection report which was confirmed by the authorities below that the oxygen gas is used as a ‘refining agent’ and its main function is to reduce the carbon content as per the requirement, the oxygen gas cannot be said to be a “raw material” used in the manufacture of the end product-steel – High Court lacks the expertise on deciding the disputed questions and more particularly the technical aspect which could have been left to the Committee consisting of experts – High Court in exercise of powers u/Art. 226 is not sitting as an appellate court against the findings recorded on appreciation of facts and the evidence on record – High Court has seriously erred in holding contrary and by interfering with the concurrent findings recorded by all the three authorities below – Thus, respondents not entitled to the concessional rate of tax @ 2% treating the same as “raw material” in the manufacture of the end product and are liable to pay tax @ 3% on the sale thereof – Impugned judgment and order passed by the High Court is unsustainable and set aside – Constitution of India – Art. 226.
Judge	Hon'ble Mr. Justice M.R. Shah
Neutral Citation	2022 INSC 1240
Petitioner	State Of Jharkhand And Others
Respondent	Linde India Limited And Another
SCR	[2022] 17 S.C.R. 858
Judgement Date	2022-12-02
Case Number	8061

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

State of Jharkhand and Others Vs. Linde India Limited and Another

Please Log-in to view this content

M/s Larsen & Toubro Ltd. Vs. State of Jharkhand and Ors.

M/s Boc India Ltd. Vs. State of Jharkhand & Ors.

M/s. Muthoot Leasing and Finance Limited and Another Vs. Commissioner of Income Tax

State of Jharkhand & Ors. Vs. M/s.laopalar.g. Ltd.

M/s. J. K. Cotton Spinning & Weaving Mills Co. Ltd Vs. Sales Tax Officer, Kanpur and Another

State of Gujarat & Others Vs. Essar Oil Limited and Another

Sales Tax Officer, Cuttack and Another Vs. M/s. B. C. Patel & Co

M/s. Sundaram Finance Limited and Another Vs. T Thankam

Carl Still G. M. B. H. & Another Vs. The State of Bihar and Others

State of Jharkhand and Others Vs. Linde India Limited and Another

State of Jharkhand and Others Vs. Linde India Limited and Another

Please Log-in to view this content

Similar Documents

M/s Larsen & Toubro Ltd. Vs. State of Jharkhand and Ors.

M/s Boc India Ltd. Vs. State of Jharkhand & Ors.

M/s. Muthoot Leasing and Finance Limited and Another Vs. Commissioner of Income Tax

State of Jharkhand & Ors. Vs. M/s.laopalar.g. Ltd.

M/s. J. K. Cotton Spinning & Weaving Mills Co. Ltd Vs. Sales Tax Officer, Kanpur and Another

State of Gujarat & Others Vs. Essar Oil Limited and Another

Sales Tax Officer, Cuttack and Another Vs. M/s. B. C. Patel & Co

M/s. Sundaram Finance Limited and Another Vs. T Thankam

Carl Still G. M. B. H. & Another Vs. The State of Bihar and Others

State of Jharkhand and Others Vs. Linde India Limited and Another