Supreme Court of India
Mgr Industries Association and Anr. v. State of U.P. and Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that it was rightly held by the High Court that exemption under Article 12-A of the 1976 Act was not available in the facts of the above case.
Judgment, page 10
From the headnote
Uttar Pradesh Industrial Area Development Act, 1976 - s. 12- - Area declared as industrial development area - Exclusion fi·om Panchayat area treating the same as Industrial Township - Zila Panchayat initiated proceedings undr Uttar Pradesh Kshetra Panchayat and Zila Panchayat Adhiniyam, 1961, for realizing tax - The appellants filed writ petition objecting the same on the ground that the area since was declared as industrial development area, was excluded from Zila Panchayat area u/s. 12- of 1976 Act and thus was ·exempted from the tax - High Court dismissed the petition - On appeal, held:
Where later benches applied it
Of those, 1 referred to
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