Supreme Court of India
State of U.P. & Ors. v. Deepak Fertilizers & Petrochemical Corporation Ltd.
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.
4 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the product ofNPK 23:23:0 is also a similar commodity within the meaning of the notification of exemption dated I 0th April, 1995.
Judgment, page 11
From the headnote
U.P. Trade Tax Act 1948-s.25, proviso-Tax on sale of chemical fertilizers-Exemption granted by Notification in regard to fertilizer sold by Respondent-Held: Could not be withdrawn with retrospective effect by issuance of subsequent notification superseding the earlier notification since it amounted to increasing the tax liability of Respondent with retrospective effect, which could not be done in view of proviso to s.25-Subsequent notification also discriminatory being not able to strike a rational balance of classification between items of the same category since fertilizer sold by
Authorities it was built on
Where later benches applied it
- 2022 Parivar Seva Sanstha v. Ahmedabad Municipal Corporation
- 2020 Skill Lotto Solutions Pvt. Ltd. v. Union of India & Ors.
- 2015 Union of India & Ors. v. Mis. N.S. Rathnam & Sons
- 2017 Indian Oil Corporation Limited v. State of Bihar & Anr.
Of those, 1 distinguished · 3 referred to
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