Supreme Court of India
Commercial Tax Officer, Rajasthan v. M/s Binani Cement Ltd. & Anr.
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.
6 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, the appeal is allowed and the judgment and order passed by the High Court is set aside.
Judgment, page 33
From the headnote
SALES TAX NEW INCENTIVE SCH'EME FOR INDUSTRIES, 1989: " c Item 1 (Annexure ) - New cement industry - Entitlement to exemption under the Scheme - Held: Item 1 classified the cement units f9r eligibility of tax exemption into three categories; small, medium and large - The said categories are comprehensive whereby small and medium 0 cement unit~ have been prescribed to have maximum Fixed Capital Investment (FCI) of Rs.601- lakhs and Rs.51- crores, respectively and .f Cl of large to be over Rs. 51- crores - As against items 1, , 4, 6 and 7, which deal with units of all ' industries and not only
Authorities it was built on
- 1990 Ashoka Marketing Ltd. and Anr. Etc. Etc. v. Punjab National Bank and Ors. Etc. Etc.
- 1991 St. Stephen's College Etc. Etc. v. University of Delhi Etc. Etc.
- 1980 The Life Insurance Corporation of India v. D. J. Bahadur & Ors.
- 1960 The J. K. Cotton Spinning & Weaving Mills Co., Ltd. v. The State of Ultar Pradesh & Ors.
- 1966 Commissioner of Income-tax, Patiala & Ors. v. M/s. Shahzada Nand & Sons & Ors.
- 1962 Waverly Jute Mills Co. Ltd v. Raymon & Co. (india) Private Ltd
- 1989 Collector of Central Excise, Hyderabad v. Jayant Oil Mills Pvt. Ltd.
- 2007 Sarabjit Rick Singh v. Union of India
Where later benches applied it
- 2020 Managing Director Chhattisgarh State Co-operative Bank Maryadit v. Zila Sahkari Kendriya Bank Maryadit & Ors.
- 2022 State of U.P. & Ors. v. Virendra Kumar & Ors.
- 2019 Jose Paulo Coutinho v. Maria Luizavalentina Pereira & Anr.
- 2019 Dharani Sugars and Chemicals Ltd. v. Union of India & Ors.
- 2017 Atma Ram Properties Pvt. Ltd. v. The Oriental Insurance Co. Ltd.
- 2015 Sri Jagannath Temple Managing Committee v. Siddha Math & Ors.
Of those, 1 relied on · 5 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.