Supreme Court of India
State of Uttar Pradesh & Anr. v. M/s. Birla Corporation Limited
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From the 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 Government whereby exemption available 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 Notification dated 27.02.1998, entitling them…
Authorities it was built on
- 2006 Mrf Ltd., Kottayam v. Assistant Commissioner (assessments) Sales Tax and Ors.
- 1994 Kazi Lhendup Dorji v. The Central Bureau of Investigation and Ors.
- 2018 Lok Prahari through its General Secretary v. The State of Uttar Pradesh & Ors.
- 2017 State of Jammu.and Kashmir v. M/s. Trikuta Roller Flour Mills Pvt. Ltd.
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