Supreme Court · 2019 INSC 734 · Decided 9 July 2019
State of Madhya Pradesh and Others v. Lafarge Dealers Association and Others
- Court
- Supreme Court of India
- Citation
- 2019 INSC 734 · [2019] 18 S.C.R. 924
- Case number
- CIVIL APPEAL No. 5302/2019
- Decided
- 9 July 2019
- Bench
- RANJAN GOGOI, S. ABDUL NAZEER, SANJIV KHANNA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286, 3
Headnote
Taxation - Sales Tax - Madhya Pradesh Reorganisation Act, 2000 - ss.78, 79, 80, 85 and 86 - Bifurcation of erstwhile unified State of Madhya Pradesh into two States, namely, a reorganised State of Madhya Pradesh and the in terms of the Madhya Pradesh Reorganisation Act - Effect of, on exemption or benefit of deferment of sales tax granted under Madhya Pradesh Commercial Tax Act, 1994 read with the applicable rules - Deeming provision envisaged in s.78 - Whether industrial units, which
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