Supreme Court · 2010 INSC 782 · Decided 16 November 2010
M/S. Technoglobe v. State of Tamil Nadu & ORS.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 782 · [2010] 15 S.C.R. 73
- Case number
- CIVIL APPEAL No. 1809/2003
- Decided
- 16 November 2010
- Bench
- D.K. JAIN, MUKUNDAKAM SHARMA, RAJENDRA MAL LODHA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Tamil Nadu General Sales Tax Act,. 1959 - ss. 3 and 17 A A B - Deferment of sales tax by Government Notification for a C period of five years - On purchase for a particular project - Revenue denying the tax concession for two assessment years - Taxation Tribunal as well as the High of Revenue - On appeal, held: The tax incentives were given by the Government Notification - State D Government was competent to issue the Notification - Since the authorities below did not examine the scope and implication of the Notification, matter remanded to the Tribunal to examine all the
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