Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Taxation - Central Sales Tax - On inter-State sales -At concessional rate of 1% - Permissibility - The assessee enjoying the concessional rate upto 31.3.2009 - Policy decision taken by Council of Ministers to extend the period of concession upto 31.3.2013 or till the CST is phasedout- D Statutory Notification to that effect issued by the Excise and Taxation Department on 18. 06. 2009 - Revenue denying tax concession to the assessee from 1.4.2009 to 18.6.2009 holding that assessee was entitled to t |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Taxation - Central Sales Tax - On inter-State sales -Atconcessional rate of 1% - Permissibility - The assesseeenjoying the concessional rate upto 31.3.2009 - Policydecision taken by Council of Ministers to extend the periodof concession upto 31.3.2013 or till the CST is phased out- Statutory Notification to that effect issued by the Excise andTaxation Department on 18. 06. 2009 - Revenue denying taxconcession to the assessee from 1.4.2009 to 18.6.2009holding that assessee was entitled to the concession onlyfrom the date of issuance of the Notification i.e. 18. 6. 2009 -Held: Once the Council of Ministers takes a policy decision,the implementing Department cannot issue a notificationcontrary to that policy decision - It was not an introduction ofa new policy under the notification, but was an extension ofthe benefits under the extended policy - The State Government is bound by the policy decision - The assesseeis entitled to concessional rate of tax@ 1% w.e.f. 1.4.2009 till31.3.2013-Central Sales Tax Act, 1956-s. 8(5)(b). |
Judge | Hon'ble Mr. Justice Kurian Joseph |
Neutral Citation | 2015 INSC 632 |
Petitioner | Lloyd Electric And Engineering Limited |
Respondent | State Of Himachal Pradesh And Others |
SCR | [2015] 10 S.C.R. 362 |
Judgement Date | 2015-09-03 |
Case Number | 6838 |
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