Supreme Court · 2007 INSC 197 · Decided 23 February 2007
M/S Vividh Marbles PVT. LTD. v. Commercial Tax Officer
- Court
- Supreme Court of India
- Citation
- 2007 INSC 197 · [2007] 3 S.C.R. 140
- Case number
- CIVIL APPEAL No. 926/2007
- Decided
- 23 February 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
r Taxation--Sales tax-Exemption-Pursuant to Industrial Policy-Two schemes exempting payment of sales tax-Option to the entrepreneur to opt c for any one scheme-Assessee opting/or later scheme getting 75% exemption- Assessing Authority by mistake granted exemption under former Scheme granting 100% tax-Challenged in Writ Petition-Dismissal thereof-On appeal, held: Assessee having opted for one Scheme, is estoppedfrom opting D for another Scheme,-Assessee cannot be permitted to derive benefit of the mistake of Assessing Authority-Statutory Authorities are entitled to rectify their mistake. 'r
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