Supreme Court of India

State of Rajasthan and Anr. v. M/s. Mahaveer Oil Industries and Ors.

Neutral citation

Reported as [1999] 2 S.C.R. 798

Bench Sujata V. Manohar, D.P. Mohapatra and R.C. Lahoti JJ.

Decided 22 April 1999

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.

5 Supreme Court benches have cited this judgment.

What the Court ordered

In view of the above judgment of the High Court all oil manufacturing units which commenced production upto 31.3.1992 are entitled to the benefit under the 198711989 schemes under both the Rajasthan D Sales Tax Act and the Central Sales Tax Act.

Judgment, page 11

From the headnote

Administrative Law : Promissory estoppel-Oil extraction and manufacturing industry- Exemption notification dated 23.5.1987-!ncentive scheme to new industries exempting from payment of sales tax-Failure of the scheme to achieve its object in oil industry-Notification dated 7. 5.1990, withdrawing benefit of exemption from oil industries-Validity of-Held; supervening public interest to prevail over promissory estoppel-Government not precluded from withdrawing benefit of sche"Je in public interest-Notification dated 7.5.1990 issued in valid exercise of power by State Government-Oil industries not

Authorities it was built on

1994 Kasinka Trading and Anr. Etc. Etc> v. Union of India and Anr. cited by 33

Where later benches applied it

2022 M/s Hero Motocorp Ltd v. Union of India & Ors. relied on
2020 Union of India & Another Etc. Etc. v. M/s V.v.f Limited & Another Etc. Etc. relied on
2019 Union of India & Ors. v. M/s Unicorn Industries relied on
2019 Ravinder Kaur Grewal & Ors v. Manjit Kaur & Ors. referred to
2014 M/s S.V.A. Steel Re-rolling Mills Ltd. Etc. Etc. v. State of Kerala & Ors. Etc. Etc. referred to

Of those, 3 relied on · 2 referred to

Sign in free to read it

The full judgment, page by page, as published in the Supreme Court Reports
The ratio: what the Court held, verbatim, with the page it sits on
Every bench that relied on it, and every bench that argued against it
Search every reported judgment, by party, citation or question
Download the PDF, copy pinpoint citations ready for a filing

An email address, no password.