Supreme Court of India
M/s. Pine Chemicals Ltd. and Ors. Etc. Etc. v. The Assessing Authority and Ors. Etc. Etc.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the dealer "Pine Chemicals" is entitled to claim the benefit of exemption under G.O. 159 dated 26.3.1971 and G.O. 414 Ind. dated 25.8.1971 in respect of his turnover on inter-state sales and the benefit of exemption is available for a period of five years from the commencement of commercial production.
Judgment, page 34
From the headnote
Interpretation of Statutes----heeming provisio,,__.construction (Section 5, Jammu and Kashmir General Sales Tax Act, 1962). Jammu and Kashmir General Sales Tax Act, 1962--Section 5- Granting tax exemption--l'rocedure-Whether Government Orders 159 and 414 deemed to be exemption notification-Tax exemptio!>-Kinds of- Person claims exemptiol>-Duty of Jammu and Kashmir General Sales Tox Act, 1962--Section 5-Tax exemption by Govt. Orders 159 and 4l~"Will be granted exemption" and "will be exempted"-Meaning-Whether same. . Jammu and Kashmir General Sales Tax Act, 1962--Section 5- Government Order
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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