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1 - 6 of 6 (0.28 seconds)Article 14 in Constitution of India [Constitution]
Section 3 in The Kerala General Sales Tax Act, 1963 [Entire Act]
State Of Andhra Pradesh And Ors.Etc vs Mcdowell & Co.And Ors.Etc on 21 March, 1996
In Dilip Kumar & Company and Others (supra), the Constitution
Bench of the Hon'ble Supreme Court had examined the correctness of the
decision rendered in the case of Sun Export Corporation, Bombay v.
Collector of Customs, Bombay, reported in (1997) 6 SCC 564, on a
reference being made. The question that had arisen for consideration was
as to what is the interpretative rule to be applied while interpreting a
tax exemption provision/notification when there is an ambiguity as to its
applicability with reference to the entitlement of the assessee or the rate of
tax to be applied? In that context, the Hon'ble Supreme Court had
answered the reference holding that an exemption notification should be
interpreted strictly, and the burden of proving applicability would be on the
assessee to show that his case comes within the parameters of the
exemption clause or exemption notification. When there is ambiguity in
exemption notification which is subject to strict interpretation, the benefit of
such ambiguity cannot be claimed by the subject/assessee and it must be
interpreted in favour of the revenue.
U.P.Power Corporation Ltd. & Anr vs Sant Steels & Alloys (P) Ltd & Ors on 10 December, 2007
In Pawan Alloys & Castings (P) Ltd. (supra), the Hon'ble Supreme
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Court observed that when no public interest was sought to be pressed in
service by the Board for withdrawal of the incentive rebate, and the same
was solely on the ground of commercial interest of the Board which had
earlier held out a promise of incentive rebate, the equity which had arisen
in favour of the appellants remained untouched and undisturbed by any
overwhelming and superior equity in favour of the Board entitling it to
withdraw the incentive rebate in a premature manner leaving the
promisees high and dry.
M/S Sun Export Corporation, Bombay vs The Collector Of Customs, Bombay & Anr on 7 July, 1997
Holding thus, the decision in Sun
Export Corporation, Bombay (supra) was overruled.
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