Supreme Court · 2009 INSC 784 · Decided 11 May 2009
Pepsico India Holdings P. LTD. v. State of Kerala & ORS.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 784 · [2009] 8 S.C.R. 1073
- Case number
- CIVIL APPEAL No. 3456/2009
- Decided
- 11 May 2009
- Bench
- S.B. SINHA, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
.. "' Kera/a General Sales Tax Act, 1963 - s. 10 - Sa/es Tax - Exemption from, to new industrial units - By a Notification - By further Notification, exemption withdrawn - However, c withdrawal notification not applicable to industries already ..• having commenced production or taken the unit before the cut off date - Company in question taking effective steps for setting up its unit after • getting assurance from the competent authority that it would D get the tax exemption - Revenue issuing show cause notice to the company for payment of sale tax - Challenge to the
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