Supreme Court · 2019 INSC 1268 · Decided 20 November 2019
State of Uttar Pradesh & ANR. v. M/S. Birla Corporation Limited
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1268 · [2019] 14 S.C.R. 128
- Case number
- CIVIL APPEAL No. 1579/2019
- Decided
- 20 November 2019
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Uttar Pradesh Trade Tax Act, 1948: s. 5 - Rebate of tax on certain purchases or sale - Notification providing for rebate on tax - Power of the State to rescind the Notification - On facts, issuance of notification dated 27.02.1998 by State to Cement Manufacturing units using fly ash in State of UP - State issuing Notification dated 14.10.2004, rescinding the earlier Notification - Challenge to, by the industrial units who had commenced production complying with the conditions for grant of rebate in terms of
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