Supreme Court · 1993 INSC 118 · Decided 26 March 1993
Hindustan Paper CORPN. LTD. ETC. ETC. v. State of Kerala and Others
- Court
- Supreme Court of India
- Citation
- 1993 INSC 118 · [1993] 2 S.C.R. 655
- Case number
- CIVIL APPEAL No. 5073/1985
- Decided
- 26 March 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Case type
- Civil
Headnote
B Central Sales Tax Act 1956: Section 8(2A). Kera/a General Sales Tax Act 1963: Section JO & Notification RSO 415 of 1971, Central Sales TaJt-Exemptiott-Whether available for inter state sales a/sir-Exemption contained in the 1971 Notificatiott-Wliether an exemption from tax 'generally'. c The 10 of the Kerala General Sales Tax Act providing for an exemption in respect of tax in regard to the tum over of the sales of newsprint for a period of two years from the date of starting production of the newsprint plant. The appellant entered into an agreement with the State Government in
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