INDIAN ALUMINIUM CO vs ASST. COMMR. OF COMML. TAXES

The Supreme Court interpreted the Karnataka Tax on Entry of Goods Act, 1979, specifically regarding the taxation of furnace oil under Section 3. The Court held that furnace oil does not fall under the category of lubricating oil as per the definitions provided in the Act, thus affirming the Karnataka High Court's decision that no tax could be levied on furnace oil brought into Karnataka. The judgment clarified the scope of petroleum products and the applicability of entry tax, particularly in light of amendments made to the Act in 1992.