Supreme Court · 1998 INSC 370 · Decided 18 September 1998
State of Orissa and ORS. v. Vijay Laxmi Oil Industries
- Court
- Supreme Court of India
- Citation
- 1998 INSC 370 · [1998] SUPP. 1 S.C.R. 659
- Case number
- CIVIL APPEAL No. 364/1994
- Decided
- 18 September 1998
- Bench
- S.P. BHARUCHA, V.N. KHARE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
AND ORS. v. VIJA Y LAXMI OIL INDUSTRIES SEPTEMBER 18, 1998 ' I [S.P. BHARUCHA AND V.N. KHARE, J.T.] Orissa Industrial Policy Resolution, I989, Part If Clauses 7.2.3, 2.17 and 2.I8. A B Sales Tax--Exemption-Small-scale industrial unit.1~Set up under C I986 policy but not eligible for sales tax tax exemp- tion 011 finished products for an additional period of two yew~'"--l-Ience, the said units not entitled for sales tax exemption under Cl. 7.2.3 of I989 PolicJ-Said unit:~ are not continuing industry under Cl. 2.18 of I989 D policy-Therefore, High Cowt erred in holding
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