Supreme Court · 2022 INSC 1100 · Decided 17 October 2022
M/S Hero Motocorp LTD v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1100 · [2022] 13 S.C.R. 592
- Case number
- CIVIL APPEAL No. 7405/2022
- Decided
- 17 October 2022
- Bench
- BHUSHAN RAMKRISHNA GAVAI, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; GST Act Section 11, 174, 174(2)(c)
Headnote
Central Goods And Services Tax Act, 2017: ss.. 11 , 174(2)(c) - Repeal and saving - Tax exemption - Office Memorandum of 2003 provided 100 % exemption of excise duty for 10 years from the date of commencement of commercial production in the Pradesh to new industrial units and existing industrial units - Appellants availed the exemption for the said period whereafter the Goods and Service Tax regime came into existence and the benefit being enjoyed by the appellants was reduced to 58% through the Budgetary Support Policy
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