Supreme Court of India
M/s. Dalmia Dadri Cement Co. Ltd. v. The Commissioner of Income-tax
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From the headnote
Act of State-Covenant between States for merger--Rights of subjects of the Covenanting States-Enforcement in municipal courts of the New State-Income-tax-Concessional rates granted by the Covenanting State-Whether binding on the New State. The appellant company which was incorporated in 1938 in the erstwhile State of Jind obtained certain concessions from the Ruler of the State under an agreement dated April l, 1938, which, inter alia, provided that the State was to be allotted certain shares in the company without any payment and as regards income-tax the company was to be assessed at
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