Supreme Court · 2007 INSC 365 · Decided 3 April 2007
Secretary to Government and ORS. v. M/S Peeka Y Re-Rolling Mills (P) LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 365 · [2007] 4 S.C.R. 723
- Case number
- CIVIL APPEAL No. 8031/2004
- Decided
- 3 April 2007
- Bench
- S.H. KAPADIA, P.K. BALASUBRAMANYAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 162; Electricity Act
Headnote
B Kera/a General Sales Tax Act, 1963-s.10- Tax exemption-Granted by a Notification-Withdrawal thereof in respect of certain industries specified in a negative list, by a Government Order-By a clarificatory Government c Order negative list modified by including certain more industries in the clarificatory G.O. whether prospective-Held: State Government had the authority under Article 162 of the Constitution to issue a G. 0. withdrawing tax exemption on account of acute power shortage-There is no infirmity in issuance of the G.O. withdrawing exemption-The subsequent G.O. being D
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