ASSOCIATED CEMENT COS. LTD. vs STATE OF BIHAR .

The Supreme Court addressed the legality of notices issued under the Bihar Finances Act, 1981, concerning tax assessments for the years 1998-2000. The Court held that the appellant, a public limited company, was 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, against its tax liability under the Bihar Finances Act. The Court overturned the High Court's dismissal of the appellant's writ petition, establishing that the definition of 'tax' includes additional tax, thereby allowing for such adjustments.