Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1997 (12) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (12) TMI 575 - SC - VAT and Sales TaxAppellants aggrieved by the Industrial Policy Resolution of 1989 of the State of Orissa which came into force from December 1, 1989 in so far as it restricted the benefit of deferment of sales tax to industries which had gone into commercial production after April 1, 1986 and denied such benefit to those which had gone into production before April 1, 1986. Held that:- Appeal dismissed. Para 2.18 of the 1989 policy and the corresponding provisions of the Notification SRO No. 790 of 1990 (Finance) dated August 16, 1990, in so far as they extended the benefit of the 1989 policy only to the continuing units of 1980 policy which had gone into production after April 1, 1986, the said classification is valid and was not hit by article 14 of the Constitution of India.
|