Supreme Court of India
Augustan Textile Colours Limited (now Augustan Textile Colours Pvt Limited) v. Director of Industries & Anr
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What the Court ordered
In view of the foregoing discussion, this Court, with the additional reasoning in the preceding paragraphs, is persuaded to uphold the impugned judgment of the High Court.
Judgment, page 20
From the headnote
Kerala General Sales Tax Act,1963 – s.10 – Sick Indus trial Companies (Special Provisions) Act, 1985 – ss.17,18, 19 and 20 – Tax exemption – The case involves the withdrawal of tax ex emption benefits granted to the appellant, who had revived a sick industri al unit under the Sick Industrial Companies Act – Gove rnment by exercising its power under Section 10(3) of the KGST Act, 1963 by an order of 2006 withdrew the exemption granted ear lier – This prompted the appellant to file a petition in the Hi gh Court challenging the 2006 order – The High Court doubted whether t he exemption could
Authorities it was built on
- 1978 M/s Motilal Padampat Sugar Mills Co. (p.) Ltd. v. State of Uttar Pradesh and Ors.
- 2012 Monnet Ispat & Energy Ltd. v. Union of India and Ors.
- 2006 Mrf Ltd., Kottayam v. Assistant Commissioner (assessments) Sales Tax and Ors.
- 1992 Amrit Banaspati Co. Ltd. and Anr. v. State of Punjab and Anr.
- 1997 M/s. Pawan Alloys and Casting Pvt. Ltd., Meerut Etc. Etc. v. U.P. State Electricity Board and Ors.
- 2005 Bangalore Development Authority and Ors. v. R. Hanumaiah and Ors.
- 1986 Pournami Oil Mills, Etc. v. State of Kerala & Anr.
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