Supreme Court · 2005 INSC 288 · Decided 12 July 2005
Commissioner of Trade Tax, U.P. and ANR. v. M/S. Kajaria Ceramics LTD.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 288 · [2005] SUPP. 1 S.C.R. 437
- Case number
- CIVIL APPEAL No. 4601/2000
- Decided
- 12 July 2005
- Bench
- RUMA PAL, ARUN KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B UP. Trade Tax Act, 1948: Section 4A-Exemption Notification of 1991-Benefit of. from payment of trade tax, to industrial units undergoing expansion under-Extent of C benefits available-Held: Benefit of 1991 Notification is limited to a percentage of the additional fixed. capital investment and Section 4A-Exemption Notification of{p91-Benefit of. from payment D of trade tax, to industri(Jl units undergoing. expansion-Expansion of units thrice within period of five years-Assessee claiming exemption under 1991 notification that during the peri<fd of five years ther;e ~as. one single
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