STATE OF H.P. . vs ASSOCIATED CEMENT CO. LTD. . — C.A. No. 3744 - 3746/2000

Summary of C.A. No. 003744-003746/2000 (State of H.P. v. Associated Cement Co. Ltd.) The Supreme Court dismissed appeals by the State of Himachal Pradesh challenging the High Court's judgment that upheld sales tax exemption benefits granted to Associated Cement Company (ACC) and Gujarat Ambuja Cement Ltd. under Himachal Pradesh's industrial incentive scheme. The Court held that royalty paid by mining lease holders does not constitute a "purchase" liable to purchase tax—royalty represents the lessor's return for granting mining rights, not a price for goods sold, distinguishing it from a commercial transaction subject to sales tax. This case analysis is maintained by casestatus.in based on publicly available court records.