Supreme Court of India
Commissioner of Trade Tax, U.P. and Anr. v. M/s. Kajaria Ceramics Ltd.
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.
2 Supreme Court benches have cited this judgment.
From the headnote
UP. Trade Tax Act, 1948: Section 4A-Exemption Notification of 1991-Benefit of. from payment of trade tax, to industrial units undergoing expansion under-Extent of benefits available-Held: Benefit of 1991 Notification is limited to a percentage of the additional fixed. capital investment and not to a percentage of the aggregate of the original and additional fixed capital. Section 4A-Exemption Notification of{p91-Benefit of. from payment of trade tax, to industri(Jl units undergoing. expansion-Expansion of units thrice within period of five years-Assessee claiming exemption under 1991
Authorities it was built on
Where later benches applied it
- 2010 Commissioner Central Excise, Delhi v. M/s. Ace Auto Comp. Ltd.
- 2007 M/s. Binani Industries Limited v. Assistant Commissioner of Commercial Taxes, Vi Circle, Bangalore and Ors.
Of those, 2 mentioned
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