Supreme Court · 2006 INSC 480 · Decided 1 August 2006
Tata Cummins LTD. v. State of Jharkhand and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 480 · [2006] SUPP. 4 S.C.R. 194
- Case number
- CIVIL APPEAL No. 7559/2004
- Decided
- 1 August 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
LTD. V. STATE OF JHARKHAND AND ORS. AUGUST I, 2006 B [ASHOK BHAN AND MARKANDEY KA TJU, JJ.) Jharkhand Industrial Policy, 2001; Clause 28: Assessee claiming benefit of exemption of Sales Tax in terms of an C Industrial Policy-Clause 28 of the Policy-Interpretation of-Held: In terms of of by it in terms of earlier policy/ Notification--The assessee in question had already availed of such benefit, D hence not entitled to the benefit under Clause 28. l of the Policy-Interpretation of Statutes. The then State of Bihar issued an Industrial Policy known as "Bihar Industrial
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)