Supreme Court of India

Assistant Commr. (ct) Ltu and Anr. v. Amara Raja Batteries Ltd.

Neutral citation

Reported as [2009] 11 S.C.R. 953

Bench S.B. Sinha and Cyriac Joseph JJ.

Decided 27 July 2009

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 are of the opinion that no case A has been made out for incorporating the same by reference or • otherwise.

Judgment, page 19

From the headnote

Sales Tax - Exemption notification - New industrial .. policy - GOMs No.108 dated 20-05-1996 issued in "modification" of all earlier orders - Interpretation of - Held: c Exemption notification must be construed having regard to the purpose and object it seeks to achieve - It should be. .... construed liberally - In reading an exemption notification, no condition should be read into it when there is none - If an entrepreneur is entitled to benefit thereof, the same should + not be denied - On facts, GOMs No.108 dated 20-05-1996 ~ was totally independent and complete code by itself and it was

Authorities it was built on

1968 Hansraj Gordhandas v. H. H. Dave, Assistant Collector of Central Excise & Customs, Surat & Two Ors. cited by 20
1963 Innamuri Gopalan and Oihers v. State of Andhra Pradesh and Anr. cited by 5
2006 Commissioner of Trade Tax, U.P., Lucknow v. Mis. Modipan Fibres Company cited by 2

Where later benches applied it

2021 Government of Kerala & Anr. v. Mother Superior Adoration Convent relied on
2023 Amd Industries Limited (earlier Known as M/s. Ashoka Metal Decor Pvt. Ltd.) v. Commissioner of Trade Tax, Lucknow & Anr referred to
2022 The State of Maharashtra and Others v. Greatship (india) Limited referred to
2022 State of Gujarat v. Arcelor Mittal Nippon Steel India Limited referred to

Of those, 1 relied on · 3 referred to

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