Supreme Court of India

State of Rajasthan and Anr. v. J.K. Udaipur Udyog Ltd. and Anr.

Neutral citation
Reported as [2004] SUPP. 4 S.C.R. 812
Bench Ruma Pal and Arun Kumar JJ.
Decided 28 September 2004

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.

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From the headnote

Rajasthan Sales Tax Exemption Scheme for Industries, 1988: Annexure ' ', Sri. Nos. I, 2, 3. 4(a) & (b). Sales Tax-Exemption-- ourth Industrial Policy-Scheme framed under Sought to make Rajasthan "a most favoured destination for industries"­ Scheme provided for exemption from sales tax for certain industrial units~ Industries were classified into three categories under Sri. Nos. I, 2 and 3 of Annexure ' '-Such industries entitlecf to exemption at a flat rate of 2 5% for eleven years-New units were placed at Sri. No. I-Two companies manufacturing cement applied for exemption on par with units

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