Supreme Court of India
State of Tamil Nadu and Anr. v. India Cements Ltd. and Anr.
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2 Supreme Court benches have cited this judgment.
From the headnote
Sa/es Tax - Tamil Nadu General Sa/es Tax Act, 1959 - ss. 17 and 28A -Interest free sales tax deferral scheme introduced by the State of Tamil Nadu under . 0. Ms. No. 9 dated 1 jth April, 1994 for manufacturing units undertaking expansion/diversification - Scheme providing for deferral of sales tax based on increased volume of production/sales - Interpretation of the scheme - Held: The benchmark for availing the benefit of the sales tax deferral scheme having been fixed both with reference to the production as a/so to the sales, it was immaterial whether the unit concerned reached base…
Authorities it was built on
Where later benches applied it
- 2014 Commissioner of Central Excise, Jaipur-ii v. M/s. Super Synotex (india) Ltd. and Others
- 2020 The Commercial Tax Officer & Anr. v. Mohan Breweries and Distilleries Limited
Of those, 1 relied on · 1 referred to
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