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1973 (12) TMI 78 - SC - VAT and Sales TaxWhether the Government would be justified in refusing to consider the question of exemption to all factories other than co-operative sugar factories? Held that:- Appeal dismissed. Here, from the point of view of the object of the exempting provision, co-operative societies of sugarcane growers and other new or substantially expanded industries stand on the same footing and there can be no justification for specially favouring the former class of industries by confining the benefit of exemption to them and leaving out of the exemption the latter class of industries. Picking out co-operative societies of sugarcane growers for favoured treatment, to the exclusion of other new or substantially expanded industries, is wholly unrelated to the object of the exempting provision and the policy or rule adopted by the State Government is not legally relevant to the exercise of the power of granting exemption.
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