Supreme Court of India
State of Bihar and Ors. v. M/s Suprabhat Steel Ltd. and Ors.
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.
7 Supreme Court benches have cited this judgment.
From the headnote
Sales Tax : Bihar Finance Act, 1981 : Section 7-Jndustrial Policy of 1993- Clause 10.4(1)-Sales Tax exemption on purchase of raw materials Notification dated 4.4.1994-Denial of sales tax exemption to old units started prior to 1.4.1993-High Court quashed the said notification to the extent it denied the exemption to old industrial units-On appeal, held, under sub-clause (b) of clause I 0.4(i) of the Industrial Policy, even old units started production prior to I .4. I 9!) 3 whose investment does not exceed Rs. I 5 crores are entitled to sales tax exemption-Thus High Court fully justified in
Where later benches applied it
- 2022 M/s Hero Motocorp Ltd v. Union of India & Ors.
- 2015 Lloyd Electric and Engineering Limited v. State of Himachal Pradesh and Others
- 2007 Commnr. of Sales Tax, Orissa and Ors. v. Crown Re-roller (p) Ltd. and Ors.
- 2007 Commnr. of Sales Tax, Orissa and Ors. v. Crown Re-roller (p) Ltd. and Ors.
- 2006 State of Jharkhand and Ors. v. Tata Cummins Ltd. and Anr.
- 2005 State.of H.P. and Ors. v. Gujarat Ambuja Cement Ltd. and Anr.
- 2004 State of Jharkhand and Ors. v. Ambay Cements and Anr.
Of those, 1 referred to · 6 mentioned
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