Supreme Court · 1999 INSC 81 · Decided 24 February 1999
Commissioner of Sales Tax v. Industrial Coal Enterprises
- Court
- Supreme Court of India
- Citation
- 1999 INSC 81 · [1999] 1 S.C.R. 871
- Case number
- CIVIL APPEAL No. 7451/1993
- Decided
- 24 February 1999
- Bench
- M. SRINIVASAN, U.C. BANERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B SALES TAX: U.P. Sales Tax Act, 1948: Section 4-A (as it stood prior to 13. 9.1985). Sales Tax-Exemptiorr-Small Scale Unit (SSU)-New C unit-Registered with Directorate of Industries as SSlf-Granted exemption for a particular period under S.4-A-Capital investment exceeded the prescribed limit Act after expiry of maximum period of exemp- tion (4 years)-17ierefore, unit denied exemption beyond date already sane- D tioned since capital investment exceeded the prescribed limit-Validity oHf eld: In the circumstances of the case, discontinuance of exemption even if unit did not fulfil
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