Supreme Court · 1998 INSC 432 · Decided 18 November 1998
State of Bihar and ORS. v. Steel City Beverages LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 432 · [1998] SUPP. 3 S.C.R. 5
- Case number
- CIVIL APPEAL No. 12556/1996
- Decided
- 18 November 1998
- Bench
- S.P. BHARUCHA, G.T. NANAVATI, B.N. KIRPAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990: Rules 2(v)-3-Proviso. A B Sales Tax-Deferred payment of-Incentives to new industrial units C and units under expansion-Company-Business of manufacturing soft drink beverages-Deferment claim in respect of investment in bottles and manufacturing soft drinks or beverages-But does not include crates and bottles used for storing the manufactured product. D Industries (Development & .Regulation) Act, 1951 Section I 1-B­ Notifications issued under-Applicability of Interpretation of Statute-Word-Giving different meaning
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