Supreme Court of India

Eurotex Industries and Exports Limited & Anr. v. State of Maharashtra & Anr.

Neutral citation
Reported as [2017] 4 S.C.R. 392
Bench A. K. Sikri and Abhay Manohar Sapre JJ.
Decided 8 May 2017

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.

From the headnote

Maharashtra Value Added Tax Act. 2002: ss.93(1), (lA) and (1 ) - Retrospective operation of - By Maharashtra Value Added Tax (Levy, Amendment and Validation) Act, 2009 - Constitutional validity - Package Scheme of incentives in the year 1993 - Granting proportionate incentives to the industries on acquisition of new fixed assets outside the project scheme - The word 'proportionate' deleted from the scheme - Despite 0 deletion of the word 'proportionate', Trade Circular issued by Sales Tax Authorities stipulating that under the 1993 Scheme. incentives would be given in proportion to the

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