Supreme Court · 2017 INSC 1285 · Decided 8 May 2017
Eurotex Industries and Exports Limited & ANR. v. State of Maharashtra & ANR.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1285 · [2017] 4 S.C.R. 392
- Case number
- CIVIL APPEAL No. 4491/2016
- Decided
- 8 May 2017
- Bench
- A.K. SIKRI, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19(1)(g)
Headnote
Maharashtra Value Added Tax Act. 2002: ss.93(1), (lA) and (1 B) - Retrospective operation of - By C Maharashtra Value Added Tax (Levy, Amendment and Validation) Act, 2009 - Constitutional validity - Package Scheme of incentives in the year 1993 - Granting proportionate incentives to of new fixed assets outside the project scheme - The word 'proportionate' deleted from the scheme - Despite 0 deletion of the word 'proportionate', Trade Circular issued by Sales Tax Authorities stipulating that under the 1993 Scheme. incentives would be given in proportion to the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)