Supreme Court · 1988 INSC 142 · Decided 5 May 1988

Assistant Commissioner of Commercial Taxes (ASST.) Dharwar v. Dharnendra Trading Company, ETC. ETC.

Court
Supreme Court of India
Citation
1988 INSC 142 · [1988] 3 S.C.R. 946
Case number
CIVIL APPEAL No. 2204/1980
Decided
5 May 1988
Bench
R.S. PATHAK, M.H. KANIA (2-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

COMMISSIONER OF COMMERCIAL TAXES (ASST.) DHARWAR v. DHARNENDRA TRADING COMPANY, ETC. ETC. MAY 5, 1988 B [R.S. PATHAK, CJ'AND M.H. KANIA, J.] Karnataka Sales Tax Act, 1957-Whether Government has power to notify exemptions and reductions in levy of tax on sale or purchase of goods under section Estoppel. The Government of Karnataka issued an order dated the 30th June, 1969, sanctioning in-centives and concessions in the matter of D sales tax to the entrepreneurs for starting new industries in the Mysore State. On the 12th January, 1977, the Government issued another order,

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