Supreme Court of India

State of Jharkhand & Ors. v. Tata Steel Ltd. & Ors.

Neutral citation
Reported as [2016] 1 S.C.R. 931
Bench Dipak Misra and N.V. Ramana JJ.
Decided 12 February 2016

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.

What the Court ordered

We are of the opinion that the respondent no.1 herein should be directed to pay a sum ofRs.25 crores each in six monthly instalments till the entire amount ofRs.186.70 crores is paid to the appellant-applicant, excluding the amountofRs.20 crores already paid to the appellant- D applicant.

Judgment, page 13

From the headnote

Jharkhand Value Added Tax Act, 2005 - s. 95(3)(ii) - Deferment/Exemption of tax - Benefit of - For industrial units - Units of I" responde/1/ granted benefit of exemption from payment of sales tax for 8 years - Units availed tax exemption from 01.08.2000 to 31.03.2006. for 6 years - Thereafter. JVAT Act withdrew exemption but allowed deferment of tax for the remaining period from 01.04.2006 to 31.07.2008 - Application by ]" respondent for conversion from exemption of tax to deferment of c tax for the remaining period as also challenging the withdrawal of exemption - Application rejected - In

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