Supreme Court of India
State of Madhya Pradesh and Anr. v. G.S. Dall and Flour Mills
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
For the above reasons, we have come to the conclusion that the G. S. Dhall and Flour Mills case laid down the correct law and not the Full Bench.
Judgment, page 35
From the headnote
M.P. Sales Tax Act, 1958/M.P. (Deferment of payment of Tax) Rules, 1983. Section 12/Rule 13-Sales Tax-Eligibility for exemption -Effect of Notification dated July J, 1987. · .,... c In exercise of the powers conferred by section 12 of the Madhya Pradesh General Sales Tax Act, 1958 the State Government issued a notification dated 23.10.1981 exempting the specified class of dealers who had set up industry in any of the specified districts of Madhya Pradesh and had commenced production after !st April, 1981 from payment of tax under the said Act for a specified period subject to certain
Authorities it was built on
Where later benches applied it
- 2018 Indore Development Authority v. Shailendra (dead) through Lrs. & Ors.
- 2025 R. Ranjith Singh & Ors. v. The State of Tamil Nadu & Ors.
- 2013 Glaxosmithkline Pharmaceuticals Limited (formerly Known as Smithkline Beecham Pharmaceuticals (india) Limited) v. Union of India & Ors.
Of those, 1 relied on · 1 referred to · 1 mentioned
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