Supreme Court of India
The State of Gujarat & Ors. v. Multiplex Assn. of Gujarat through its President
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
For the above reasons, this court holds that there is no merit in this appeal.
Judgment, page 18
From the headnote
Tax/Taxation – Scheme to boost tourism sector, grant ed tax holiday for 5-10 years to entities (including multi -cinema theatre complexes or multiplexes) in respect of exemption fr om sales tax, turnover tax, electricity duty, luxury tax, and entertain ment tax upto 100% capital investment – No discerning method or mechanism of calculating exemption limits mentioned in scheme – Assessee contended that it was based on notional exercise, revenue contend ed that element of tax had to be added to actual amount collected – Held: High Court had rightly considered the issue and developed a
Authorities it was built on
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
- 2010 Commissioner of Central Excise, New Delhi v. M/s Hari Chand Shri Gopal & Other
- 1955 The Sangram Singh v. Election Tribunal, Kotah, Bhurey Lal Baya
- 1984 Ghanshyam Dass and Others v. Dominion of India and Others
- 2015 Devi Multiplex &anr. v. State of Gujarat & Ors.
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