Supreme Court of India
Tata Cummins Ltd. v. State of Jharkhand and Ors.
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.
What the Court ordered
We hold that Units which were actually availing the facility of Tax-deferment on 15.11.2000, will not be given the benefit under the Clause 28.1, the consequence will be that hardly any unit will get the benefit of Clause 28.1 because almost all the units of State of Jharkhand were enjoying the Sales Tax-deferment on 15.11.2000.
Judgment, page 5
From the headnote
Jharkhand Industrial Policy, 2001; Clause 28: Assessee claiming benefit of exemption of Sales Tax in terms of an Industrial Policy-Clause 28 of the Policy-Interpretation of-Held: In terms of provisions in the policy, the benefit of set-off of sales tax on the purchase of raw material could be availed by the assessee subject to the condition that benefit of tax deferment not availed of by it in terms of earlier policy/ Notification--The assessee in question had already availed of such benefit, hence not entitled to the benefit under Clause 28. l of the Policy-Interpretation of Statutes. The
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.