State Of Rajasthan vs Indus Tower Ltd on 7 November, 2022
In support of his submissions, learned Additional Advocate
General relied upon the decisions of the Hon'ble Supreme Court in
the cases of State of Rajasthan & Another Vs. Sarvotam
Vegetables Products & Others (1996) 8 SCC 639;
Commissioner of Income Tax Vs. Hindustan Bulk Carriers
(2003) 3 SCC 57; Commissioner of Central Excise, New
Delhi Vs. Hari Chand Shri Gopal & Others (2011) 1 SCC 236;
State of Gujarat & Others Vs. Essar Oil Limited & Another
(2012) 3 SCC 522 and Commissioner of Customs (Import),
Mumbai Vs. Dilip Kumar and Company & Others (2018) 9
SCC 1.