Supreme Court · 2016 INSC 160 · Decided 12 February 2016
State of Jharkhand & ORS. v. Tata Steel LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 160 · [2016] 1 S.C.R. 931
- Case number
- CIVIL APPEAL No. 4285/2007
- Decided
- 12 February 2016
- Bench
- DIPAK MISRA, N.V. RAMANA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Jharkhand Value Added Tax Act, 2005 - s. 95(3)(ii) - Deferment/Exemption of tax - Benefit of - For industrial units - Units of I" responde/1/ granted benefit of exemption from payment of sales tax for 8 years - Units availed tax exemption from 01.08.2000 to 31.03.2006. for 6 years - deferment of tax for the remaining period from 01.04.2006 to 31.07.2008 - Application by ]" respondent for conversion from exemption of tax to deferment of A B c tax for the remaining period as also challenging the withdrawal of D exemption - Application rejected - In appeal, the High Court
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