Supreme Court · 1998 INSC 429 · Decided 17 November 1998
State of Bihar and ORS. v. M/S Suprabhat Steel LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 429 · [1998] SUPP. 2 S.C.R. 699
- Case number
- CIVIL APPEAL No. 28/1996
- Decided
- 17 November 1998
- Bench
- S.P. BHARUCHA, G.B. PATTANAIK, S. RAJENDRA BABU (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax : A B Bihar Finance Act, 1981 : Section 7-Jndustrial Policy of 1993- C Clause 10.4(1)-Sales Tax exemption on purchase of raw materials­ Notification dated 4.4.1994-Denial of sales tax exemption to old units started prior to 1.4.1993-High Court quashed the said notification to the held, under sub-clause (b) of clause I 0.4(i) of the Industrial Policy, even old units started production prior to I .4. I 9!) 3 whose investment does not exceed Rs. D I 5 crores are entitled to sales tax exemption-Thus High Court fully justified in striking down that part of notification which
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