Supreme Court · 1986 INSC 231 · Decided 11 November 1986
Bakul Oil Industries & ANR. v. State of Gujarat & ANR.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 231 · [1987] 1 S.C.R. 185
- Case number
- CIVIL APPEAL No. 2061/1972
- Decided
- 11 November 1986
- Bench
- M.P. THAKKAR, S. NATARAJAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
& ANR. v. STATE OF GUJARAT & ANR. NOVEMBER l l, 1986 [M.P. THAKKAR AND S. NATARAJAN, JJ.) Gujarat Sales Tax Act, 1969: ss. 15 & 49(2)-Tax exemption for a period of five years from commissioning of industry- Withdrawal of­ Effect and validity of Government notification. 8 Gujarat Sales Tax Act, 1969 the State Government exempted wholly or partly from payment of sales ,tax or purchase tax certain specified clas; ses of sales and purchases·described in entries I to 52 in the Schedule. This notification was subsequently amended by another dated D No-vember 11,
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