Supreme Court of India

Secretary to Government and Ors. v. M/s Peeka Y Re-rolling Mills (p) Ltd.

Neutral citation
Reported as [2007] 4 S.C.R. 723
Bench S.H. Kapadia and P. K. Balasubramanyan JJ.
Decided 3 April 2007

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 the State Government was A entitled to issue comprehensive G.O. dated 26/27 .11.1993 on account of acute power shortage in the State.

Judgment, page 9

From the headnote

Kera/a General Sales Tax Act, 1963-s.10- Tax exemption-Granted by a Notification-Withdrawal thereof in respect of certain industries specified in a negative list, by a Government Order-By a clarificatory Government c Order negative list modified by including certain more industries in the negative list-Denial of tax exemption-Propriety of-Operation of the clarificatory .O. whether prospective-Held: State Government had the authority under Article 162 of the Constitution to issue a . 0. withdrawing tax exemption on account of acute power shortage-There is no infirmity in issuance of the .O.

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