Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Sales Tax - Tamil Nadu General Sales Tax Act 1959 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Tamil Nadu General Sales Tax Act, 1959 (24 of 1993) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Sales Tax - Tamil Nadu General Sales Tax Act, 1959 - ss. 17 A and 28A -Interest free sales tax deferral scheme introduced by the State of Tamil Nadu under G. 0. Ms. No. H 9 dated 13th 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 production volume (BPV) or the base sales volume (BSV) earlier- Any other interpretation of the said GOM would frustrate the. object of the scheme - Benefit of sales tax E deferral scheme would be available to a dealer from the date of reaching of BPV or BSV, whichever is earlier - Interpretation of Statutes.Circulars /Notifications - Revenue Circulars - Binding effect of - Held: Circulars issued by the revenue are binding on the departmental authorities and they cannot be permitted to repudiate the same on the plea that it is inconsistent with the statutory provisions or it mitigates the rigour of the law. |
Judge | Hon'ble Mr. Justice D.K. Jain |
Neutral Citation | 2011 INSC 322 |
Petitioner | State Of Tamil Nadu And Anr. |
Respondent | India Cements Ltd. And Anr. |
SCR | [2011] 7 S.C.R. 395 |
Judgement Date | 2011-04-21 |
Case Number | 4233 |
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