Supreme Court · 2022 INSC 408 · Decided 8 April 2022
Augustan Textile Colours Limited (Now Augustan Textile Colours PVT Limited) v. Director of Industries & Anr
- Court
- Supreme Court of India
- Citation
- 2022 INSC 408 · [2022] 15 S.C.R. 104
- Case number
- CIVIL APPEAL No. 2830/2022
- Decided
- 8 April 2022
- Bench
- K.M. JOSEPH, HRISHIKESH ROY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
Kerala General Sales Tax Act,1963 - s.10 - Sick Industrial Companies (Special Provisions) Act, 1985 - ss.17,18, 19 and 20 - Tax exemption - The case involves the withdrawal of tax exemption benefits granted to revived a sick industrial unit under the Sick Industrial Companies Act - Government by exercising its power under Section 10(3) of the KGST Act, 1963 by an order of 2006 withdrew the exemption granted earlier - This prompted the appellant to file a petition in the High Court
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)