Supreme Court · 2025 INSC 199 · Decided 12 February 2025
The State of Maharashtra & ORS. v. Prism Cement Limited & Anr
- Court
- Supreme Court of India
- Citation
- 2025 INSC 199 · [2025] 2 S.C.R. 1861
- Case number
- CIVIL APPEAL No. 13928/2015
- Decided
- 12 February 2025
- Bench
- PAMIDIGHANTAM SRI NARASIMHA, PANKAJ MITHAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Whether the amendment to s.8(5) of the Central Sales Tax Act, 1956 (CST Act), introduced by the Finance Act, 2002, applies retrospectively to take away tax exemption benefits granted under the Package Scheme of Incentives, 1993 (PSI 1993). Whether the in taking away a right accured to the assessee-respondent on mere prospective amendment of s.8(5) without revoking the Entitlement Certificate dated 24.03.1998 without notice or opportunity of hearing. Central Sales Tax Act, 1956 - s.8(5) - Amendment of s.8(5)
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