Supreme Court · 2023 INSC 716 · Decided 2 February 2023
State of Kerala v. M/S Akay Flavours and Aromatics LTD.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 716 · [2023] 2 S.C.R. 339
- Case number
- CIVIL APPEAL No. 7330/2009
- Decided
- 2 February 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Circulars/Government orders/Notifications: Tax Exemption Notification SRO 1727/1993 - Exemption for period of five years from levy of sales tax on purchase of raw materials - Entitlement to exemption - Commencement of exemption, from the date of approval of the project by or from the date of commencement of production - Assessing Authority commuted the period of five years from 16.12.1993 - Held: Letter dated 16.12.1993 on a plain reading appears to be a mere permission - Letter of permission contained standard conditions which described the
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