Supreme Court of India
Pepsico India Holdings P. Ltd. v. State of Kerala & 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.
From the headnote
Kera/a General Sales Tax Act, 1963 - s. 10 - Sa/es Tax - Exemption from, to new industrial units - By a Notification - By further Notification, exemption withdrawn - However, c withdrawal notification not applicable to industries already ..• having commenced production or taken effective steps to establish the unit before the cut off date - Company in question taking effective steps for setting up its unit after • getting assurance from the competent authority that it would get the tax exemption - Revenue issuing show cause notice to the company for payment of sale tax - Challenge to the same
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