Supreme Court · 2007 INSC 569 · Decided 14 May 2007
State of U.P. & ORS. v. Deepak Fertilizers & Petrochemical Corporation LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 569 · [2007] 6 S.C.R. 525
- Case number
- CIVIL APPEAL No. 3511/2001
- Decided
- 14 May 2007
- Bench
- TARUN CHATTERJEE, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Companies Act
Headnote
B U.P. Trade Tax Act 1948-s.25, proviso-Tax on sale of chemical fertilizers-Exemption granted by Notification in regard to fertilizer sold by Respondent-Held: Could not be withdrawn with retrospective effect by C issuance of subsequent notification superseding the earlier notification since it effect, which could not be done in view of proviso to s.25-Subsequent notification also discriminatory being not able to strike a rational balance of classification between items of the same category since fertilizer sold by Respondent was not given exemption though all other fertilizers of
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