Supreme Court of India

Mrf Ltd., Kottayam v. Assistant Commissioner (assessments) Sales Tax and Ors.

Neutral citation

Reported as [2006] SUPP. 6 S.C.R. 417

Bench Ashok Bhan and Markandey Ka Tju JJ.

Decided 21 September 2006

Status Distinguished

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.

10 Supreme Court benches have cited this judgment.

What the Court ordered

For the reasons stated above, the appeal is accepted, order of the High Court is set aside.

Judgment, page 29

From the headnote

Kera/a General Sales. Tax Act, 1963-Seciion .io: - - . . . . Large ·amounts iiivested by assessees on substantial expansion/ diversification oi its indusirial unit on the. basis of a Memorandum ·of Understanding with Government and exemption notificationc Certificdte for '·· exemption granted by Board of Revenue to assessee for a specified period of seven years and in aggregate of a specified amount-Thereafter, State Gove~nment. amending ex~mption notification to the effect' that processes !tndertaken by assessee beca,;,e ineligible for its' benefit and subsequently (withdrew the

Authorities it was built on

1973 E. P. Royappa v. State of Tamil Nadu & Anr. cited by 139
1994 Kasinka Trading and Anr. Etc. Etc> v. Union of India and Anr. cited by 33
1965 Amireddi Rajagopala Rao and Others v. Amireddi Sitharamamma and Others cited by 5

Where later benches applied it

2013 State of Rajasthan and Others v. M/s. Basant Agrotech (india) Ltd. relied on
2025 The State of Maharashtra & Ors. v. Prism Cement Limited & Anr referred to
2023 M/s. K.B. Tea Product Pvt. Ltd. & Anr. v. Commercial Tax Officer, Siliguri & Ors. referred to
2022 M/s Hero Motocorp Ltd v. Union of India & Ors. referred to
2021 Union of India v. Bharti Airtel Ltd. & Ors. referred to
2016 J. K. Lakshmi Cement Ltd. v. Commercial Tax Officer, Pali referred to
2015 Union of India & Ors. v. Shri Hanuman Industries & Anr. referred to
2023 Union of India & Ors. v. A. B. P. Pvt. Ltd. & Anr. distinguished
2022 Augustan Textile Colours Limited (now Augustan Textile Colours Pvt Limited) v. Director of Industries & Anr distinguished
2023 Union of India and Ors. v. Cosmo Films Limited not applicable

Of those, 1 relied on · 2 distinguished · 6 referred to · 1 not applicable

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.