Supreme Court of India
State of Orissa and Ors. v. M/s. Tata Sponge Iron Ltd.
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What the Court ordered
We are of the view that for the incentive under paragraph 7 .5 read with entry No.44 as notified in S.R.O No. 1019of1992, exemption D of tax did not provide any period oflimitation.
Judgment, page 9
From the headnote
Orissa Sales Tax Act-s. 6-Sales Tax-Exemption from Provided under Industrial Policy Resolution (IPR) 199 2-ln the IPR . as well as in consequent Notification no period provided, limiting the exemption-Claim of exemption by Industry-Denied by Authorities- In Writ Petition allowed by High Court-On appeal, held: The industry was entitled to the exemption to the extent of 75% of the amount invested in Plant and Machinery-In view of the legal provisions and the Notification, no period of /imitation for seeking exemption prescribed Interpretation of Statutes-Taxing statutes-Exemption
Authorities it was built on
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