Supreme Court of India

State of Jharkhand and Ors. v. Tata Cummins Ltd. and Anr.

Neutral citation
Reported as [2006] 3 S.C.R. 443
Bench S.H. Kapadia and Ashok Bhan JJ.
Decided 24 March 2006

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

In view of the above judgment, we are not required to examine the validity of clauses 6 and 8 of notification nos. 478 and 479 respectively and accordingly, civil appeal no. 1006 of2004 is also disposed of, with no order as to costs.

Judgment, page 12

From the headnote

Industrial Policy-Sales tax exemption to attract investment and to sustain industrial development in State-Pre-condition for its grant being claimant having either exclusive ownership over building in which factory was situated, or in case it was on a leased land or building was taken on lease, land or building or both being acquired by registered lease for a minimum period of I 5 years-Rejection of claim of benefit by joint venture company with factory being on land sub-leased by their partner from another company-High Court allowing benefit on finding that claimant was exclusive owner of

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