Supreme Court of India
State of Haryana & Ors. v. Bharti Teletech Ltd.
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.
1 Supreme Court bench has cited this judgment.
From the headnote
HARYANA GENERAL SALES TAX RULES, 1975: c r. 28- (11) (a) (i) and (b) - Sales tax exemption allowed subject to assessee maintaining production for next five years on the average of preceding five years - Failure on part of assessee to comply with the condition - Held: Exemption being an exception has to be respected regard being had to 0 its nature and purpose - Beneficiary unit having failed to fulfil the stipulation contained in r.28- (11 )(a)(i) and (b) is liable to pay full amount of tax benefit with interest. s.28- (11)(a)(i)(b) - Sales tax exemption - Held: Concept of exemption is
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