Supreme Court · 1988 INSC 289 · Decided 19 September 1988
Bharat General & Textile Industries LTD. & ORS. v. State of Maharashtra & ORS.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 289 · [1988] SUPP. 3 S.C.R. 72
- Case number
- WRIT PETITION (CIVIL) No. 1521/1987
- Decided
- 19 September 1988
- Bench
- A.P. SEN, S. NATARAJAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 19(i)(g), 300A, 32
Headnote
Constitution of India, 1950: Articles 14. 19( 1) (g) and 300A­ Sections 41 and 41A of Bombay Sales Tax Act-Validity of-Whether there is conferment of arbitrary power on State Government to exempt units from sales tax. Bombay Sales Tax Act: Sections 41 and 41A and Package Scheme of incentfres tion on State Go<"ernment to exempt units from payment of Purchase Tax, Sales Tax and Central Sales Tax. By virtue of the notifications issued by the Government of Maharashtra in exercise of its powers under section 41 of the Bombay Sales Tax Act, the new industries set up in
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