Supreme Court · 2014 INSC 112 · Decided 19 February 2014
Commercial Tax Officer, Rajasthan v. M/S Binani Cement LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2014 INSC 112 · [2014] 3 S.C.R. 1
- Case number
- CIVIL APPEAL No. 336/2003
- Decided
- 19 February 2014
- Bench
- H.L. DATTU, S.A. BOBDE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
SALES TAX NEW INCENTIVE SCH'EME FOR INDUSTRIES, 1989: " A B c Item 1 E (Annexure C) - New cement industry - Entitlement to exemption under the Scheme - Held: Item 1 E classified the cement units f9r eligibility of tax exemption into three categories; small, medium and large - The said small and medium 0 cement unit~ have been prescribed to have maximum Fixed Capital Investment (FCI) of Rs.601- lakhs and Rs.51- crores, respectively and .f Cl of large to be over Rs. 51- crores - As against items 1, , 4, 6 and 7, which deal with units of all ' industries and not only cement, item
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