# M/S BLACK DIAMOND BEVERAGES & ANR. vs THE COMMERCIAL TAX OFFICER, CENTRALSECTION, ASSESSMENT WING

Court: Supreme Court of India
Date: 1997-09-16
Petitioner: M/S BLACK DIAMOND BEVERAGES & ANR.
Respondent: THE COMMERCIAL TAX OFFICER, CENTRALSECTION, ASSESSMENT WING
Bench: S. P. BHARUCHA, M. JAGANNADHA RAO

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/13781.pdf)


https://niyam.ai/judgements/supreme-court/1997/september/m-s-black-diamond-beverages-anr-vs-the-commercial-tax-officer-centralsection-assessment-wing