Supreme Court · 2004 INSC 559 · Decided 28 September 2004
State of Rajasthan and ANR. v. J.K. Udaipur Udyog LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 559 · [2004] SUPP. 4 S.C.R. 812
- Case number
- CIVIL APPEAL No. 8193/2003
- Decided
- 28 September 2004
- Bench
- RUMA PAL, ARUN KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Rajasthan Sales Tax Exemption Scheme for Industries, 1988: Annexure 'B', Sri. Nos. I, 2, 3. 4(a) & (b). Sales Tax-Exemption--F ourth Industrial Policy-Scheme framed under Sought to make Rajasthan "a most favoured destination for industries"­ Scheme provided for exemption from categories under Sri. Nos. I, 2 and 3 of Annexure 'B '-Such industries entitlecf to exemption at a flat rate of 2 5% for eleven years-New units were placed at Sri. No. I-Two companies manufacturing cement applied for exemption on par with units under Sri. No. I-While the said applications were
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