Supreme Court of India
State of Jharkhand and Ors. v. Ambay Cements and Anr.
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.
6 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the High Court has erred in allowing the writ petition filed by the respondent herein and directing the grant of exemption in favour of the respondent.
Judgment, page 15
From the headnote
Bihar Industrial Promotion Policy, 1995-New pipeline industrial unit in small scale sector-Exemption from sales tax-Grant of-Requirement of obtaining prior permission of State Government in the Industries Department before 31.8.2000 in addition to temporary registration for seeking exemption as new industrial unit as per the Notifications-Nature of-Held : Such condition prescribed by the Authorities is mandatory for availing exemption-On facts, small scale industrial unit obtained temporary Registration Certificate which cannot be construed as prior permission of Industries Department-Hence,
Authorities it was built on
Where later benches applied it
- 2022 Checkmate Services P. Ltd. v. Commissioner of Income Tax-1
- 2015 Zuari Cement Ltd. v. Regional Director E.S.L.C. Hyderabad & Ors.
- 2024 Fuleshwar Gope v. Union of India & Ors.
- 2022 The State of Gujarat v. Sandip Omprakash Gupta
- 2017 Deputy Commissioner of Income-tax, Circle 11 (i) Bangalore v. M/s. Ace Multi Axes Systems Ltd.
- 2013 Mrs. Sarah Mathew v. The Institute of Cardiovascular Diseases by its Director - Dr. K.M. Cherian & Ors.
Of those, 2 relied on · 3 referred to · 1 mentioned
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