Supreme Court of India

State of Uttar Pradesh & Anr. v. M/s. Birla Corporation Limited

Neutral citation
Reported as [2019] 14 S.C.R. 128
Bench A. M. Khanwilkar and Dinesh Maheshwari JJ.
Decided 20 November 2019

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

Uttar Pradesh Trade Tax Act, 1948: s. 5 – Rebate of ta x on certain purchases or sale – Notification providing for reb ate on tax – Power of the State to rescind the Notification – On fact s, issuance of notification dated 27.02.1998 by State Governmen t whereby exemption available to Cement Manufacturing units us ing fly ash in State of UP – State issuing Notification dated 14 .10.2004, rescinding the earlier Notification – Challenge to, by the industrial units who had commenced production complying with the conditions for grant of rebate in terms of Notification dated 27.02.1998, entitling

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