Supreme Court of India

Rama Sugar Industries Ltd. v. State of Andhra Pradesh & Ors.

Neutral citation
Reported as [1974] 2 S.C.R. 787
Bench A.N. Ray J.
Decided 17 December 1973

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Arullira Pradesh Sugarcane (Regulation of Supply and Purchase) Acl, l-951- Sec. 21(3)(b)-Gof'ernment.r discretion to grant exemption from payment of Purchase Tax. Adniinistrative discretion-Wllelher Government had fettered its discrerion by ·laying' down-a policy of confining tire benefit of ·exemption to Cooperative Su;:ar ·Factories. Section 20(3)(b) of the Act lays down that the Government may, by notifi· cation, exempt from the payment of tax any factory which in the opinion of the Government. has substantially expanded to the extent of such expansion for a period not exceeding two years

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