State Of Gujarat & Ors vs Essar Oil Ltd. & Anr

The Supreme Court upheld the Gujarat High Court's decision granting Essar Oil Limited sales tax incentives under the 'Capital Investment Incentive to Premier/Prestigious Unit Scheme, 1995-2000'. The Court interpreted the eligibility criteria under the scheme, particularly regarding the definition of a 'Premier Unit' and the conditions for extending the date of commercial production. The Court confirmed that Essar met the necessary requirements, including project cost and employment criteria, thus entitling it to the benefits of the scheme.