Supreme Court · 1990 INSC 291 · Decided 19 September 1990
State of Madhya Pradesh and ANR. v. G.S. Dall and Flour Mills
- Court
- Supreme Court of India
- Citation
- 1990 INSC 291 · [1990] SUPP. 1 S.C.R. 590
- Case number
- CIVIL APPEAL No. 2211/1988
- Decided
- 19 September 1990
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN, K.N. SAIKIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 162
Headnote
M.P. Sales Tax Act, 1958/M.P. (Deferment of payment of Tax) Rules, 1983. Section 12/Rule 13-Sales Tax-Eligibility for exemption -Effect of Notification dated July J, 1987. · .,... c In exercise of the powers conferred by section 12 of the Madhya Pradesh General Sales Tax Act, 1958 the State exempting the specified class of dealers who had set up industry in any of the specified districts of Madhya Pradesh and had commenced production after !st April, 1981 from D payment of tax under the said Act for a specified period subject to certain restrictions and conditions. However,
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