Supreme Court · 2007 INSC 946 · Decided 18 September 2007
State of Orissa and ORS. v. M/S. Tata Sponge Iron LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 946 · [2007] 10 S.C.R. 29
- Case number
- CIVIL APPEAL No. 4342/2007
- Decided
- 18 September 2007
- Bench
- S.B. SINHA, H.S. BEDI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Orissa Sales Tax Act-s. 6-Sales Tax-Exemption from­ Provided under Industrial Policy Resolution (IPR) 199 2-ln the IPR A . B as well as in consequent Notification no period provided, limiting the C exemption-Claim of exemption by Industry-Denied by Authorities- In Writ Petition allowed by High of 75% of the amount invested in Plant and Machinery-In view of the legal provisions and the Notification, no period of /imitation for seeking exemption D prescribed Interpretation of Statutes-Taxing statutes-Exemption Notification-Interpretation of-Held: Such Notification must be liberally
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