Supreme Court of India
M/s. Technoglobe v. State of Tamil Nadu & Ors.
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What the Court ordered
For the foregoing reasons, the appeal is allowed; the impugned judgment is set aside and the matter is remitted back G to the Tribunal for fresh consideration, particularly in light of the notification dated 27th June, 1994.
Judgment, page 12
From the headnote
Tamil Nadu General Sales Tax Act,. 1959 - ss. 3 and 17 - Deferment of sales tax by Government Notification for a period of five years - On purchase for a particular project - Revenue denying the tax concession for two assessment years - Taxation Tribunal as well as the High Court upholding the order of Revenue - On appeal, held: The tax incentives were given by the Government Notification - State Government was competent to issue the Notification - Since the authorities below did not examine the scope and implication of the Notification, matter remanded to the Tribunal to examine all the
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