Supreme Court · 1986 INSC 274 · Decided 19 December 1986
Pournami Oil Mills, ETC. v. State of Kerala & ANR.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 274 · [1987] 1 S.C.R. 654
- Case number
- CIVIL APPEAL No. 626/1986
- Decided
- 19 December 1986
- Bench
- P.N. BHAGWATI, RANGANATH MISRA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OIL MILLS, ETC. v. STATE OF KERALA & ANR. DECEMBER 19, 1986 B [P.N. BHAGWATI CJ AND RANGANATH MISRA,J.] c Kera/a General Sales Tax Act, 1963: s.10-Power of Government to grant exemption and reduction of Tax-Small Scale Industries­ Purchase Tax and Sales Tax Concession-Whether could be prospectively or retrospectively in respect of any tax pay­ D able under the Act. The State Government with a view to boost industrialisation, by an order dated ! Ith April, 1979 offered incentive to Small Scale in­ dustries, to be set up thereafter, in the fonr of exemption from
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