Supreme Court · 2005 INSC 325 · Decided 2 August 2005

M/S. Vadilal Chemicals LTD. v. The State of Andhra Pradesh and ORS.

Court
Supreme Court of India
Citation
2005 INSC 325 · [2005] SUPP. 2 S.C.R. 1
Case number
CIVIL APPEAL No. 1905/2004
Decided
2 August 2005
Bench
RUMA PAL, TARUN CHATTERJEE (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Central Excise Act

Headnote

B Central Sales Ta< Act, /9j6-Section 9(2)-Andhra Pradesh General Sales Tux Act, 1957-Section 20-State Industries Departn1ent granting Eligibility Certificate to company for claiming Sales Ta. &emption/or five years under Tax Holiday Incentive Schen1e introduced for new industrial C units issuing pre-revision shou&middot;cause notices/or n&middot;ithdrawal a/Sales Tax Exen1ption on the ground that the activity of the company carried out does not amount to 'manufacture '--Writ Petition filed before 1-ligh Court by the company for quashing the shov.-' cause notices lvas

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