# THE ASSISTANT COMMISSIONER OF STATE TAX vs M/S COMMERCIAL STEEL COMPANY

Court: Supreme Court of India
Date: 2021-09-03
Citation: 2021 INSC 441
Petitioner: THE ASSISTANT COMMISSIONER OF STATE TAX
Respondent: M/S COMMERCIAL STEEL COMPANY
Bench: HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE VIKRAM NATH, HON'BLE MS. JUSTICE HIMA KOHLI

[Official PDF on Supreme Court of India website](https://api.sci.gov.in//pdfdate/index1.php?dt=2021-09-03&dno=115552020&filename=supremecourt/2020/11555/11555_2020_34_22_29760_Order_03-Sep-2021.pdf)


https://niyam.ai/judgements/supreme-court/2021/september/2021-insc-441