Supreme Court · 2015 INSC 632 · Decided 3 September 2015
Lloyd Electric and Engineering Limited v. State of Himachal Pradesh and Others
- Court
- Supreme Court of India
- Citation
- 2015 INSC 632 · [2015] 10 S.C.R. 362
- Case number
- CIVIL APPEAL No. 6838/2015
- Decided
- 3 September 2015
- Bench
- ANIL R. DAVE, KURIAN JOSEPH, ADARSH KUMAR GOEL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
362 A LLOYD ELECTRIC AND ENGINEERING LIMITED B v . . STATE OF HIMACHAL PRADESH AND OTHERS (CivilAppeal No.6838 of2015) SEPTEMBER 3, 2015 [ANIL R. DAVE, KURIAN JO~EPH AND · ADARSH KUMAR GOEL, JJ.) Taxation - Central Sales Tax - On inter-State sales -At C concessional rate of 1% - is phasedout- D Statutory Notification to that effect issued by the Excise and Taxation Department on 18. 06. 2009 - Revenue denying tax concession to the assessee from 1.4.2009 to 18.6.2009 holding that assessee was entitled to the concession only from the date of issuance of the Notification
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