Supreme Court of India
The Commissioner of Commercial Tax, Ranchi and Anr. v. M/s. Swarn Rekha Cokes and Coals Pvt. 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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the benefit of exemption from payment of sales tax on purchase of raw materials in C respect of new units or the benefit envisaged for units which have undertaken diversification or expansion are available to those units, if eligible under S.O. 478 dated 22.12.1995 notwithstanding the fact that the erstwhile State of Bihar has been divided into two States by creation of the new State of Jharkhand.
Judgment, page 26
From the headnote
Constitution of India, 1950: Article 226(2)-"Cause of action"-"Wholly or in part"-State of Bihar, before its bifurcation, issued a notification granting exemption from sales tax-Patna High Court issued mandamus to State of Jharkhand to grant sales tax exemption to the petitioner-Correctness of-Held: The notification issued by the State of Bihar formed the basis on which the petitioner founded its claim-Hence, it cannot be said that the entire cause of action accrued in the State of Jharkhand-However, it necessarily formed a part of the cause of action-In the circumstances of the case, the
Where later benches applied it
- 2026 The Joint Director (rayalaseema), Anti-corruption Bureau, A.P. v. Dayam Peda Ranga Rao
- 2025 The State, Central Bureau of Investigation v. A. Satish Kumar & Ors.
- 2019 State of Madhya Pradesh and Others v. Lafarge Dealers Association and Others
Of those, 1 relied on · 1 referred to · 1 overruled
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