Supreme Court of India
State of Madhya Pradesh and Others v. Lafarge Dealers Association and Others
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that the principles laid down in Balbir Singh case fully apply to the facts of this case having regard to the identical legislative pr ovision and, particularly so when the notification in question is by definition law and not a mere administrative order.
Judgment, page 18
From the headnote
Taxation – Sales Tax – Madhya Pradesh Reorganisation Act, 2000 – ss.78, 79, 80, 85 and 86 – Bifurcation of erstw hile unified State of Madhya Pradesh into two States, namely, a r eorganised State of Madhya Pradesh and the new State of Chhattisgarh in ter ms of the Madhya Pradesh Reorganisation Act – Effect of, on exem ption or benefit of deferment of sales tax granted under Madhya Prades h Commercial Tax Act, 1994 read with the applicable rules – eeming provision envisaged in s.78 – Whether industrial units, which wer e granted exemption and were after bifurcation locate d in the reorganised
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