Supreme Court · 2005 INSC 168 · Decided 30 March 2005
M/S. Tata Iron and Steel CO. LTD. v. State of Jharkhand and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 168 · [2005] 2 S.C.R. 1207
- Case number
- CIVIL APPEAL No. 1912/2004
- Decided
- 30 March 2005
- Bench
- B.P. SINGH, S.B. SINHA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Bihar Finance Act, 1981 : ss. 22, 23 and 13(/){b)-Jharkhand Industrial Policy 2001-Notification Nos. 65, 66 and 67 dated 12. 1. 2002-Interpretation of-Facilities of set off C and adjustment on intra-State sales, inter-State sales and concessional rate of sales tax on purchase of raw exemption under Notifications dated 12.1.2002-Held, since both Hot Rolled Mill and Cold Rolling Mill are existing units, one of them having received the benefits under a different D policy, assessee not entitled to any further relief in terms of the Notification Nos. 65, 66 and 67 dated
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