Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Maharashtra Value Added Tax Act. 2002: |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Maharashtra Value Added Tax Act. 2002: ss.93(1), (lA) and (1 B) - Retrospective operation of - By Maharashtra Value Added Tax (Levy, Amendment and Validation) Act, 2009 - Constitutional validity - Package Scheme of incentives in the year 1993 - Granting proportionate incentives to the industries on acquisition of new fixed assets outside the project scheme - The word 'proportionate' deleted from the scheme - Despite deletion of the word 'proportionate', Trade Circular issued by Sales Tax Authorities stipulating that under the 1993 Scheme. incentives would be given in proportion to the expansion capacity- The circular was held not validly issued because administrative curriculum contrary to the 1993 scheme (which was statutory in nature), could not have been issued -: Therefore, legislature amended Bombay Sales Tax Act, 1959 (the preceding Act to Value Added Tax Act, 2002) inserting s.41 providing for proportionate incentives as prescribed by State Government by.framing rules in this behalf - However, no rules framed - Enactment of 2002 Act by replacing the 1959 Act - Section 93 of 2002 Act amended retrospectively by 2009 Act·- Challenged F as arbitrary, unreasonable, oppressive violative of fundamental rights u/Arts.14 and 19(1)(g) of Constitution - High Court held that retrospective operation was permissible - On appeal, plea that grant of proportionate incentive by 2009 amendment amounted to fresh levy of VAT with retr().lpective effect - Held: From the very beginning, the statutory scheme (u/s.41BB of 1959 Act as well as u/s. 93(1) of 2002 Act) itself provided for proportionate incentives and this legislative intent was manifest even ,fi-om the Objects and Reasons - By giving retrospective effect to s.93(1) was to rectify the earlier error committed by the executive in not implementing the legislative intent in the form of subordinate legislation i.e. statutory Rules and trying to achieve the same by administrative action i.e . by issuance of Circular - Therefore, it cannot be said that new levy was imposed with retrospective effect - Thus, retrospective operation of ss.93(1), (IA) and (JB) is upheld. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2017 INSC 1285 |
Petitioner | Eurotex Industries And Exports Limited & Anr. |
Respondent | State Of Maharashtra & Anr. |
SCR | [2017] 4 S.C.R. 392 |
Judgement Date | 2017-05-08 |
Case Number | 4491 |
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