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SUPREME COURT
Not Mentioned, J
Indian Oil Corp. Ltd. (M/s.) v. Commr. of Sales Tax and Another
| Table of Content |
|---|
| 1. overview of parties and their engagement in petroleum business. (Para 1 , 6 , 13 , 18) |
| 2. court's observations on the reassessment procedures. (Para 4 , 9 , 22) |
| 3. analysis of proof burden and the role of form f. (Para 7 , 20) |
| 4. court's reasoning leading to the reversal of previous judgments. (Para 10 , 23) |
| 5. final ruling regarding the appeal and reassessment procedures. (Para 12 , 24) |
1. CA No. 2438 of 2009 (Arising out of (SLP (C) No. 21040 of 2008)
Leave granted. Appellant - Indian Oil Corporation is inter alia engaged in the business of refining and selling of petroleum products including High Speed Diesel (HSD) and Superior Kerosene Oil (SKO). Appellant - corporation is a registered dealer in the State of Orissa for the purpose of Central Sales Tax Act, 1956 (for short, "CST Act").
2. Appellant - corporation sells HSD and SKO by despatching the said goods from various refineries like Jamnagar Refinery, Vizag Refinery and Chennai Refinery to Haldia Port, West Bengal. Since, Big Ocean Tankers cannot be sent to the Haldia Port, West Bengal, the entire load of SKO and HSD which are carried by the Big Ocean Tankers are unloaded in the appellant - corporation's Ter
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