Supreme Court · 2004 INSC 649 · Decided 17 November 2004
State of Jharkhand and ORS. v. Ambay Cements and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 649 · [2004] SUPP. 6 S.C.R. 125
- Case number
- CIVIL APPEAL No. 7994/2003
- Decided
- 17 November 2004
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Bihar Industrial Promotion Policy, 1995-New pipeline industrial unit in small scale sector-Exemption from sales tax-Grant of-Requirement A B of obtaining prior permission of State Government in the Industries C Department before 31.8.2000 in addition to temporary registration for seeking exemption : Such condition prescribed by the Authorities is mandatory for availing exemption-On facts, small scale industrial unit obtained temporary Registration Certificate which cannot be construed as prior permission of D Industries Department-Hence, industrial unit cannot be deemed to be a new
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