Supreme Court · 2006 INSC 636 · Decided 21 September 2006
MRF LTD., Kottayam v. Assistant Commissioner (Assessments) Sales Tax and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 636 · [2006] SUPP. 6 S.C.R. 417
- Case number
- CIVIL APPEAL No. 1610/2006
- Decided
- 21 September 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
. Kera/a General Sales. Tax Act, 1963-Seciion .io: - - . . . A B . Large ·amounts iiivested by assessees on substantial expansion/ C diversification oi its indusirial unit on the. basis of a Memorandum ·of Understanding with Government and exemption notificationc Certificdte for period of seven years and in aggregate of a specified amount-Thereafter, State Gove~nment. amending ex~mption notification to the effect' that processes D !tndertaken by assessee beca,;,e ineligible for its' benefit and subsequently (withdrew the exemptio~Demand of tax from assessee
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