Supreme Court · 2011 INSC 322 · Decided 21 April 2011
State of Tamil Nadu and ANR. v. India Cements LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 322 · [2011] 7 S.C.R. 395
- Case number
- CIVIL APPEAL No. 4233/2007
- Decided
- 21 April 2011
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sa/es Tax - Tamil Nadu General Sa/es Tax Act, 1959 - A B ss. 17 A and 28A -Interest free sales tax deferral scheme introduced by the State of Tamil Nadu under G. 0. Ms. No. H 9 C dated 1 jth April, 1994 for manufacturing units undertaking expansion/diversification - Scheme providing for deferral volume of production/sales - Interpretation of the scheme - Held: The benchmark for availing the benefit of the sales tax deferral scheme having D been fixed both with reference to the production as a/so to the sales, it was immaterial whether the unit concerned reached base production
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