Supreme Court of India
State of Jharkhand and Ors. v. Tata Cummins Ltd. 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.
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
Authorities it was built on
Where later benches applied it
- 2021 Government of Kerala & Anr. v. Mother Superior Adoration Convent
- 2015 Lloyd Electric and Engineering Limited v. State of Himachal Pradesh and Others
- 2022 M/s Hero Motocorp Ltd v. Union of India & Ors.
Of those, 2 relied on · 1 referred to
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