Supreme Court · 2006 INSC 179 · Decided 24 March 2006

State of Jharkhand and ORS. v. Tata Cummins LTD. and ANR.

Court
Supreme Court of India
Citation
2006 INSC 179 · [2006] 3 S.C.R. 443
Case number
CIVIL APPEAL No. 10272/2003
Decided
24 March 2006
Bench
ASHOK BHAN, S.H. KAPADIA (2-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

B Industrial Policy-Sales tax exemption to attract investment and to sustain industrial development in State-Pre-condition for its grant being claimant having either exclusive ownership over building in which factory was situated, C or in case it was on a leased land or building was taken on of I 5 years-Rejection of claim of benefit by joint venture company with factory being on land sub-leased by their partner from another company-High Court allowing benefit on finding that claimant was exclusive owner of building D in which fact01y was located, and had substantial amounts not only

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