Associated Cement Companies Ltd vs State Of Bihar & Ors

The Supreme Court upheld the validity of notices issued under the Bihar Finances Act, 1981, concerning tax assessments for the years 1998-2000, affirming the High Court's decision that the appellant was not entitled to adjust entry tax paid under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993. The Court clarified that the definition of 'tax' under the Bihar Finances Act includes additional tax, and thus, the appellant's claim for adjustment was not supported by the statutory provisions. The appeal was dismissed, affirming the High Court's ruling.