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Documents citing M/S Indian Oil Corporation Limited vs The State Of Uttar Pradesh on 22 April, 2019

(Through Video Conferencing) vs The Commercial Tax Officer on 9 February, 2021

7. The learned counsel also drew my attention to recent decision of the Madhya Pradesh High Court in Indian Oil Corporation Ltd., Vs State of Madhya Pradesh, 14 GSTL 10, wherein, it was held that interest will be payable only if the returns are filed and assessments are completed and where no returns were filed, no demand was there, and interest cannot be admissible.
Madras High Court Cites 13 - Cited by 0 - C Saravanan - Full Document

In Reference Commercial Tax vs M/S Hindustan Lever Ltd. (Now Hindustan ... on 11 September, 2025

21. Learned Senior counsel further relied on the decisions of this court in M/S Popular Sales v. State of M.P., reported in (2012) 20 STJ 287; M/S Pidlite Industries Ltd. vs. The commissioner of Commercial Tax in W.P. 14268 of 2010andIndian Oil Corporation Ltd. v. State of M.P., reported in(2018) 32 GSTJ 185 to reinforce the proposition that classification based on trade perception or audit objection cannot substitute the legal test of predominant character. Learned senior counsel thus prayed that the classification of White Petroleum Jelly I.P. as a drug under Entry 19-A be affirmed and the impugned orders be set aside.
Madhya Pradesh High Court Cites 21 - Cited by 0 - V Rusia - Full Document

Sm/S. Hindustan Unilever Ltd Through ... vs Commercial Tax Department on 11 September, 2025

21. Learned Senior counsel further relied on the decisions of this court in M/S Popular Sales v. State of M.P., reported in (2012) 20 STJ 287; M/S Pidlite Industries Ltd. vs. The commissioner of Commercial Tax in W.P. 14268 of 2010andIndian Oil Corporation Ltd. v. State of M.P., reported in(2018) 32 GSTJ 185 to reinforce the proposition that classification based on trade perception or audit objection cannot substitute the legal test of predominant character. Learned senior counsel thus prayed that the classification of White Petroleum Jelly I.P. as a drug under Entry 19-A be affirmed and the impugned orders be set aside.
Madhya Pradesh High Court Cites 21 - Cited by 0 - V Rusia - Full Document

In Reference Commercial Tax vs M/S Hindustan Lever Ltd. (Now Hindustan ... on 11 September, 2025

21. Learned Senior counsel further relied on the decisions of this court in M/S Popular Sales v. State of M.P., reported in (2012) 20 STJ 287; M/S Pidlite Industries Ltd. vs. The commissioner of Commercial Tax in W.P. 14268 of 2010andIndian Oil Corporation Ltd. v. State of M.P., reported in(2018) 32 GSTJ 185 to reinforce the proposition that classification based on trade perception or audit objection cannot substitute the legal test of predominant character. Learned senior counsel thus prayed that the classification of White Petroleum Jelly I.P. as a drug under Entry 19-A be affirmed and the impugned orders be set aside.
Madhya Pradesh High Court Cites 21 - Cited by 0 - V Rusia - Full Document

M/S Hindustan Unilever Ltd Through ... vs Commercial Taxes Department on 11 September, 2025

21. Learned Senior counsel further relied on the decisions of this court in M/S Popular Sales v. State of M.P., reported in (2012) 20 STJ 287; M/S Pidlite Industries Ltd. vs. The commissioner of Commercial Tax in W.P. 14268 of 2010andIndian Oil Corporation Ltd. v. State of M.P., reported in(2018) 32 GSTJ 185 to reinforce the proposition that classification based on trade perception or audit objection cannot substitute the legal test of predominant character. Learned senior counsel thus prayed that the classification of White Petroleum Jelly I.P. as a drug under Entry 19-A be affirmed and the impugned orders be set aside.
Madhya Pradesh High Court Cites 21 - Cited by 0 - V Rusia - Full Document
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