Supreme Court of India
State of Gujarat v. Arcelor Mittal Nippon Steel India Limited
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.
What the Court ordered
In view of the above and for the reasons stated above, the impugned common judgment and order passed by the High Court as well as that of the Tribunal quashing and setting aside the demand of purchase tax from the respondent are hereby quashed and set aside.
Judgment, page 41
From the headnote
Gujarat Sales Tax Act, 1969: s. 49(2), 45 – Exempti on from payment of sales tax – ESL-assessee dealer, a steel manufacturing unit made investments in the Scheme – ESL granted exemption from payment of purchase tax on raw materials for Naphtha and Natur al Gas as per Entry No. 255 of the Notification dated 05.03.1992, subject to fulfilling certain conditions – Amendmen t to Entry No. 255 vide two notifications – Under the said three Notifications, main requirements was that the eligible unit furnishes to the se lling dealer a certificate in Form No. 26 declaring that the goods shall be used
Authorities it was built on
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
- 2019 Committee of Creditors of Essar Steel India Limited through Authorised Signatory v. Satish Kumar Gupta & Ors.
- 1969 Hindustan Steel Ltd. v. State of Orissa
- 2009 Assistant Commr. (ct) Ltu and Anr. v. Amara Raja Batteries Ltd.
- 2017 Excel Crop Care Limited v. Competition Commission of India and Another
- 2016 M/s. Kothari Industrial Corporation Ltd. v. Tamil Nadu Electricity Board & Anr.
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