M/S Boc India Ltd vs State Of Jharkhand & Ors

The Supreme Court addressed the appeals concerning the registration certificate granted to Tata Iron & Steel Company Limited (TISCO) under Section 13(1)(b) of the Bihar Finance Act, 1981. The Court held that TISCO was entitled to the benefits of the registration certificate for the supply of oxygen gas, which was necessary for its manufacturing process, thereby affirming the applicability of the special rate of tax provisions. The judgment clarified the requirements for registration and the implications of compliance with statutory provisions under Sections 13, 14, and 54 of the Act, ultimately ruling in favor of TISCO.