Supreme Court of India
Commissioner of Sales Tax v. Industrial Coal Enterprises
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2 Supreme Court benches have cited this judgment.
From the headnote
SALES TAX: U.P. Sales Tax Act, 1948: Section 4- (as it stood prior to 13. 9.1985). Sales Tax-Exemptiorr-Small Scale Unit (SSU)-New unit-Registered with Directorate of Industries as SSlf-Granted exemption for a particular period under S.4- -Capital investment exceeded the prescribed limit during the period of exemption-However, unit obtained registration under the Factories Act after expiry of maximum period of exemp- tion (4 years)-17ierefore, unit denied exemption beyond date already sane- tioned since capital investment exceeded the prescribed limit-Validity oHf eld: In the circumstances of
Authorities it was built on
Where later benches applied it
- 2021 Government of Kerala & Anr. v. Mother Superior Adoration Convent
- 2014 State of Haryana & Ors. v. Bharti Teletech Ltd.
Of those, 1 relied on · 1 referred to
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