Supreme Court · 2022 INSC 83 · Decided 21 January 2022
State of Gujarat v. Arcelor Mittal Nippon Steel India Limited
- Court
- Supreme Court of India
- Citation
- 2022 INSC 83 · [2022] 12 S.C.R. 720
- Case number
- CIVIL APPEAL No. 7710/2021
- Decided
- 21 January 2022
- Bench
- M.R. SHAH, SANJIV KHANNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Gujarat Sales Tax Act, 1969: s. 49(2), 45 - Exemption from payment of sales tax - ESL-assessee dealer, a steel manufacturing unit made investments in the Scheme - ESL granted exemption from payment of purchase tax on raw and Natural Gas as per Entry No. 255 of the Notification dated 05.03.1992, subject to fulfilling certain conditions - Amendment to Entry No. 255 vide two notifications - Under the said three Notifications, main requirements was that the eligible unit furnishes to the selling dealer a
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