STATE OF BIHAR vs UNIVERSAL HYDROCARBONS CO.LTD. & ANR ETC

The Supreme Court addressed the issue of sales tax refund claims under Section 15(b) of the Bihar Finance Act, 1981, and the Central Sales Tax Act, 1956. The Court held that Calcined Petroleum Coke (C.P.C.) is a distinct product from Raw Petroleum Coke (R.P.C.) due to the manufacturing process it undergoes, thereby affirming the High Court's decision to allow the refund claims. The Court emphasized that the State has discretion in defining taxable commodities, and the differentiation between R.P.C. and C.P.C. is valid for taxation purposes.