Supreme Court of India
Lloyd Electric and Engineering Limited v. State of Himachal Pradesh and Others
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.
3 Supreme Court benches have cited this judgment.
From the headnote
Taxation - Central Sales Tax - On inter-State sales -At concessional rate of 1% - Permissibility - The assessee enjoying the concessional rate upto 31.3.2009 - Policy decision taken by Council of Ministers to extend the period of concession upto 31.3.2013 or till the CST is phasedout- Statutory Notification to that effect issued by the Excise and Taxation Department on 18. 06. 2009 - Revenue denying tax concession to the assessee from 1.4.2009 to 18.6.2009 holding that assessee was entitled to the concession only from the date of issuance of the Notification i.e. 18. 6. 2009 - Held: Once the
Authorities it was built on
Where later benches applied it
- 2024 Nabha Power Limited & Anr. v. Punjab State Power Coroporation Limited & Anr.
- 2022 M/s Hero Motocorp Ltd v. Union of India & Ors.
- 2022 Central Warehousing Corporation v. Adani Ports Special Economic Zone Limited (apsezl) and Others
Of those, 3 referred to
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