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1 - 10 of 28 (0.35 seconds)Section 10 in The Kerala General Sales Tax Act, 1963 [Entire Act]
The Khadi And Village Industries Commission Act, 1956
Section 3 in The Khadi And Village Industries Commission Act, 1956 [Entire Act]
Khadi And Villaged Soap Industries vs State Of Haryana & Others on 17 August, 1994
In Khadi & Village Soap Industries Association v. State of Haryana , total exemption was granted from payment of sales tax to khadi ashram and its centralised units functioning within the State of Haryana, but, limited the exemption to the other co-operative societies and persons to their turnover not exceeding rupees five lakhs in a year. The Supreme Court held that the above classification is not discriminatory and violative of article 14 of the Constitution of India. The test applicable for striking down a taxing provision on the ground of discrimination is one of palpable arbitrariness.
Bannari Amman Sugars Ltd vs Commercial Tax Officer And Ors on 22 November, 2004
Based upon the above observation, in Bannari Amman Sugars case , it was further observed as follows:
Punjab Communications Ltd vs Union Of India & Others on 4 May, 1999
In Punjab Communications Ltd. v. Union of India , the court held that the change in policy which can be justified on "Wednesbury reasonableness" can defeat the claim based on promissory estoppel.
M/S. Pine Chemicals Ltd. And Ors. Etc. ... vs The Assessing Authority And Ors. Etc. ... on 16 January, 1992
In Pine Chemicals Ltd. v. Assessing Authority , State of Rajasthan v. Mahaveer Oil Industries , Pournami Oil Mills v. State of Kerala and Video Electronics Pvt. Ltd. v. State of Punjab , though the principle of promissory estoppel was applied, in all such cases, the notification granting exemption was for a definite period and what was challenged was full or partial withdrawal of the exemption prior to the full period by parties who invested money and acted on the promise to the disadvantage by investment of money.
State Of Rajasthan & Anr vs M/S. Mahaveer Oil Industries & Ors on 22 April, 1999
In Pine Chemicals Ltd. v. Assessing Authority , State of Rajasthan v. Mahaveer Oil Industries , Pournami Oil Mills v. State of Kerala and Video Electronics Pvt. Ltd. v. State of Punjab , though the principle of promissory estoppel was applied, in all such cases, the notification granting exemption was for a definite period and what was challenged was full or partial withdrawal of the exemption prior to the full period by parties who invested money and acted on the promise to the disadvantage by investment of money.
Pournami Oil Mills, Etc vs State Of Kerala & Anr on 19 December, 1986
In Pine Chemicals Ltd. v. Assessing Authority , State of Rajasthan v. Mahaveer Oil Industries , Pournami Oil Mills v. State of Kerala and Video Electronics Pvt. Ltd. v. State of Punjab , though the principle of promissory estoppel was applied, in all such cases, the notification granting exemption was for a definite period and what was challenged was full or partial withdrawal of the exemption prior to the full period by parties who invested money and acted on the promise to the disadvantage by investment of money.