{"id":110849,"date":"2008-02-19T00:00:00","date_gmt":"2008-02-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008"},"modified":"2015-04-09T23:39:17","modified_gmt":"2015-04-09T18:09:17","slug":"national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008","title":{"rendered":"National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008<\/div>\n<div class=\"doc_author\">Author: . Arijit Pasayat<\/div>\n<div class=\"doc_bench\">Bench: Dr. Arijit Pasayat, P. Sathasivam<\/div>\n<pre>           CASE NO.:\nSpecial Leave Petition (crl.)  20028 of 2006\n\nPETITIONER:\nNational Aluminium Co. Ltd\n\nRESPONDENT:\nThe State of A.P. &amp; Ors\n\nDATE OF JUDGMENT: 19\/02\/2008\n\nBENCH:\nDr. ARIJIT PASAYAT &amp; P. SATHASIVAM\n\nJUDGMENT:\n<\/pre>\n<p>J U D G M E N T<\/p>\n<p>CIVIL APPEAL No.                OF 2008<br \/>\n(Arising out of SLP (C) No. 20028 of 2006)<br \/>\nwith<br \/>\nCivil Appeal No.                \/2008<br \/>\n(Arising out of SLP (C) No. 20030 of 2006),<br \/>\nCivil Appeal No.               \/2008<br \/>\n(Arising out of SLP(C) No.20031\/2006,<br \/>\n Civil Appeal No.        \/2008<br \/>\n(Arising out of SLP (C) No.  20032\/2006)<\/p>\n<p>Dr. ARIJIT PASAYAT, J<\/p>\n<p>1.\tLeave granted.\n<\/p>\n<p>2.\tChallenge in these appeals is to certain conclusions<br \/>\nrecorded in the order passed by the Sales Tax Appellate<br \/>\nTribunal, Andhra Pradesh, Hyderabad (in short the &#8216;Tribunal&#8217;)<br \/>\nin TMP Nos.125 of 2005, 259\/2005,260\/2005 and 261\/2005.\n<\/p>\n<p>3.\tBackground facts in a nutshell are as follows:\n<\/p>\n<p>\tNational Aluminium Co. Ltd. is a Government of India<br \/>\nenterprise under the administrative control of the Ministry of<br \/>\nMines. The registered and corporate office of the appellant is<br \/>\nsituated at Bhubaneswar in Orissa State, while it has<br \/>\nmercantile offices in a few cities including Visakhapatnam.<br \/>\nThe substantial part of the commercial operations of the<br \/>\nappellant are carried out only in the State of Orissa. For the<br \/>\npurpose of causing export to foreign countries,<br \/>\nVisakhapatnam port is being used by the appellant. It is the<br \/>\ncase of the appellant that there is no sale or purchase of goods<br \/>\ncarried out by it in the State of Andhra Pradesh.\n<\/p>\n<p>       It is also the case of the appellant that they would earn<br \/>\nCredit Duty Entitlement Pass Book (DEPB) licence as<br \/>\ncontemplated under Exim Policy as a result of their export.<br \/>\nFor the period from 1.4.1997 to 31.3.2001, the Duty<br \/>\nEntitlement Pass Book scheme was there. The object of the<br \/>\nscheme was neutralization of incidence of customs duty on<br \/>\nthe import content of the export product. Such neutralization<br \/>\nwas provided by way of grant of duty credit against export<br \/>\nproduct. The export unit has also been conferred with the<br \/>\nright to utilize the said credit for its own purpose or to<br \/>\ntransfer of the same to third parties for availment of the<br \/>\nbenefit of the said credit.\n<\/p>\n<p>For the exports made by the appellant from<br \/>\nVisakhapatnam Port, the petitioner submits an application for<br \/>\nissue of DEPB to DGF`I&#8217;, Cuttack, Orissa along with customs<br \/>\nendorsed copy of shipping bill. The customs authorities check<br \/>\nthe details of exports mentioned in the DEPB with their<br \/>\nrecords, register the license and return the original license to<br \/>\nthe appellant. It is also the case of the appellant that since the<br \/>\nexports of the appellant are effected at Visakhapatnam Port,<br \/>\nan account of DEPB licenses is maintained by the customs<br \/>\nauthority at Visakhapatnam.\n<\/p>\n<p> \tThe appellant either uses DEPB licence for payment of<br \/>\ncustoms duty for their own import or sells the surplus DEPB<br \/>\nlicense by inviting advertisement. As per the terms, the DEPB<br \/>\nlicense entitles the holder of such license to import through<br \/>\nany port in the country. Accordingly, the appellant had been<br \/>\nexporting aluminium through Visakhapatnam Port in Andhra<br \/>\nPradesh. Against these exports, the petitioner got some import<br \/>\nduty entitlement under the DEPB scheme. It held open<br \/>\nauctions of these entitlements from the Head Quarters at<br \/>\nBhubaneswar in Orissa State. In those auctions the bidders<br \/>\nfrom West Bengal and Maharashtra emerged as the highest<br \/>\nbidders. Accordingly, the appellant sold the import duty<br \/>\nentitlement under the DEPB Licenses to the highest bidders<br \/>\nand treating the same as inter-state sale, collected and paid<br \/>\nCST to the Government of the exporting State i.e., Orissa.\n<\/p>\n<p>The Assessing Authorities in Andhra Pradesh issued<br \/>\nshow cause notice proposing to levy tax under the Andhra<br \/>\nPradesh General Sales Tax Act, 1956 on the transactions<br \/>\nrelating to transfer of the DEPB Licenses on the ground that<br \/>\nsuch licenses were registered with Visakhapatnam Port<br \/>\nthrough which the export took place.  The authorities<br \/>\nconsidered it to be local sales within Andhra Pradesh and<br \/>\naccordingly levied tax.\n<\/p>\n<p>The appellant filed appeals before this Court. A three-<br \/>\njudge judge Bench by order dated 1st February, 2005  in Civil<br \/>\nAppeal Nos. 1649-1654 of 2001 directed the matter to be<br \/>\nconsidered by the Tribunal for determining the issues<br \/>\ninvolved. That is how the Tribunal took up the matter for<br \/>\nconsideration.  By the impugned common judgment, the<br \/>\nTribunal decided the matter in favour of the appellant holding<br \/>\nthat the sale did not take place within the State of Andhra<br \/>\nPradesh. But held that it took place inside the State of Orissa<br \/>\nas per Section 4(2) of the Central Sales Tax Act, 1956 (in short<br \/>\nthe &#8216;CST Act&#8217;).  The ultimate conclusion which is the subject<br \/>\nmatter of   challenge in these appeals reads as follows:\n<\/p>\n<p>&#8220;In the light of the discussions, we hold that<br \/>\nthe sales took place within the State of Orissa<br \/>\nand not within the State of Andhra Pradesh<br \/>\nand as such it should be treated as intra-state<br \/>\nsale within the State of Orissa and not intra-<br \/>\nstate sale within Andhra Pradesh.&#8221;\n<\/p>\n<p>4.\tIt is the stand of the appellant in these appeals that the<br \/>\nTribunal could not have recorded a finding that there was an<br \/>\nintra-state sale within the State of Orissa. That was not the<br \/>\nsubject matter of dispute before the Tribunal. Strictly speaking<br \/>\nthere was no sale involved to attract levy of any sale tax. But<br \/>\nwithout any material to hold that there was any sale involved<br \/>\nand that too an intra state sale within the State of Orissa, the<br \/>\nTribunal could not have come to the impugned conclusion.  It<br \/>\nis contended that Central Sales tax has been deposited in the<br \/>\nState of Orissa in respect of the transaction, though legally no<br \/>\ntax was payable.\n<\/p>\n<p>5.\tLearned counsel for the State of Andhra Pradesh<br \/>\nsubmitted that the Tribunal has decided the basic issues that<br \/>\nthere was no sale within the State of Andhra Pradesh. But on<br \/>\nthe facts came to a tentative conclusion about this intra-state<br \/>\nsale in the State of Orissa.\n<\/p>\n<p>6.\tLearned counsel for the State of Orissa submitted that<br \/>\nthe Tribunal&#8217;s conclusions do not suffer from any infirmity.<br \/>\nAccording to him, there may be a typographical error i.e. intra-<br \/>\nstate sale in place of inter-state sale.\n<\/p>\n<p>7.\tIt is clear that the scope of consideration before the<br \/>\nTribunal was very limited as to whether any sale took place<br \/>\nwithin the State of Andhra Pradesh.  Having decided that<br \/>\nissue, Tribunal was not required to go into any other question<br \/>\nparticularly when the relevant factors were not before it.  As<br \/>\nrightly contended by the appellants there was no material<br \/>\nwhatsoever to show that the sales could be treated as intra<br \/>\nstate sale within the State of Orissa. The assessing authorities<br \/>\nproceeded to levy tax on erroneous premises. In the ultimate<br \/>\nanalysis the Tribunal held that the sales did not take place<br \/>\nwithin the State of Andhra Pradesh. The conclusions to the<br \/>\neffect that they are intra-state sales in Orissa are<br \/>\nunsustainable. It was rightly decided that there was no intra-<br \/>\nstate sale within Andhra Pradesh.  But for further conclusion<br \/>\nthat there was an intra state sale within the State of Orissa,<br \/>\nmaterials were required to be examined. That has not been<br \/>\ndone. There was no material before the Tribunal to come to a<br \/>\ndefinite finding, as done, that the transaction should be<br \/>\ntreated as intra state sale within the State of Orissa. The<br \/>\nobservations, therefore, have no relevance and need to be set<br \/>\naside, which we direct.\n<\/p>\n<p>8.\tThe appeals are allowed to the aforesaid extent.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008 Author: . Arijit Pasayat Bench: Dr. Arijit Pasayat, P. Sathasivam CASE NO.: Special Leave Petition (crl.) 20028 of 2006 PETITIONER: National Aluminium Co. Ltd RESPONDENT: The State of A.P. &amp; Ors DATE OF JUDGMENT: 19\/02\/2008 BENCH: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-110849","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2008-02-18T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-04-09T18:09:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008\",\"datePublished\":\"2008-02-18T18:30:00+00:00\",\"dateModified\":\"2015-04-09T18:09:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008\"},\"wordCount\":1232,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008\",\"name\":\"National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2008-02-18T18:30:00+00:00\",\"dateModified\":\"2015-04-09T18:09:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008","og_locale":"en_US","og_type":"article","og_title":"National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2008-02-18T18:30:00+00:00","article_modified_time":"2015-04-09T18:09:17+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008","datePublished":"2008-02-18T18:30:00+00:00","dateModified":"2015-04-09T18:09:17+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008"},"wordCount":1232,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008","url":"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008","name":"National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2008-02-18T18:30:00+00:00","dateModified":"2015-04-09T18:09:17+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/national-aluminium-co-ltd-vs-the-state-of-a-p-ors-on-19-february-2008#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"National Aluminium Co. Ltd vs The State Of A.P. &amp; Ors on 19 February, 2008"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/110849","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=110849"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/110849\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=110849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=110849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=110849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}