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Supreme Court of India

State.of H.P. and Ors. v. Gujarat Ambuja Cement Ltd. and Anr.

Neutral citation
Reported as [2005] SUPP. 1 S.C.R. 684
Bench Rumapal and Arijitpasayat Andc.K. Thakker JJ.
Decided 18 July 2005

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.

24 Supreme Court benches have cited this judgment.

What the Court ordered

Resultantly, in terms of the Notification dated 3 lst July, 1992 the cement units became eligible for exemption as provided in various incentives notifications.

Judgment, page 24

From the headnote

Constitution of India, 1950: Article 226-Writ petition-Alternative remedy-Availing/exhaustion of-Maintainability-High Court entertained· writ petition notwithstanding the existence -Of the statutory remedy-Interference with-Held: In such circumstances, the Supreme Court would not reconsider· the question of the alternative remedy being efficacious or not. .P.:General Sales Tax Act, I968: Sales Tax-"Prestigious cement unit"-Norification dated l.12.I994 granted exemption from payment of sales ·tax and certain incentives to 'prestigious cement units' registered with the Empowered Committee

Authorities it was built on

Where later benches applied it

Of those, 3 referred to · 21 mentioned

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