Supreme Court · 1995 INSC 427 · Decided 28 July 1995

Commissioner of Sales Tax, Orissa and ANR. v. Jagannath Cotton Company and ANR.

Court: Supreme Court of India
Citation: 1995 INSC 427 · [1995] SUPP. 2 S.C.R. 390
Case number: CIVIL APPEAL No. 6627/1995
Decided: 28 July 1995
Bench: B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
Outcome: Appeal(s) allowed
Case type: Civil

Headnote

OF SALES TAX, ORISSA AND ANR. v. JAGANNATH COTTON COMPANY AND ANR. JULY 28, 1995 B (B.P. JEEVAN REDDY AND S.C. SEN, JJ.) State of Orissa-Industrial Policy Resolution of 1986 and 1989-Con cession to Industries-Exemption from Sales Tax-Co"esponding amend ment in Sales Tax Cowt. · Orissa Sales Tax Act, 1947: Entry 39(ff). D Sales Tw:-Exemption to new industries-Exemption in tune with In- dustrial Policy Resolution-Applicability of exemptio~iff erence in provisions of-Act and Industrial Policy Resolution and effect of difference should be examined. E Words

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