COMMISSIONER, COMMERCIAL TAX LKO Vs. CATALYSTS SAHIBABAD

JUDGEMENT

(1.) Heard Sri B.K. Pandey and Sri Nimai Das, learned Standing Counsel for the State and Sri S.D.Singh, learned Senior Counsel assisted by Sri Nishant Mishra, learned Counsel for the assessee.

(2.) The entry, which is sought to be examined is here-under:-

(3.) Provided that in the case of fuel gas if the sale is by any of the undertakings registered as dealer in the name and style of M/s. Indian Oil Corporation Ltd., M/s. Bharat Petroleum Corporation Ltd. M/s. Hindustan Petroleum Corporation Ltd., and M/s. Indo Burma Petroleum Ltd., the tax shall be levied at the point of sale by such dealer to a person other than any of the aforesaid dealers.