M/S. J.K. Lakshmi Cement Limited vs State Of Rajasthan ... on 23 February, 2026
In support of his
contention, he relies upon the judgments in CIT vs. Keelvinator
of India Ltd1 and M/s NawlaIspat Pvt. Ltd vs. Additional
Commissioner &Ors2 decided on 01.03.2019. We are unable to
accept this contention too.