Supreme Court of India · 2019-11-20
THE STATE OF UTTAR PRADESH vs M/S BIRLA CORPORATION LIMITED
- Citation / case number
- SC 2011/25274
- Court
- Supreme Court of India
- Petitioner
- THE STATE OF UTTAR PRADESH
- Respondent
- M/S BIRLA CORPORATION LIMITED
- Author
- HON'BLE MR. JUSTICE A.M. KHANWILKAR
- Bench
- HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE A.M. KHANWILKAR
Judgment text excerpt
The Supreme Court addressed the legality of the Uttar Pradesh Trade Tax Act, 1948, specifically regarding the cancellation of a notification that provided exemptions on taxes for certain industrial units. The court examined the compliance with the provisions of the Act and the rationale behind the exemptions granted for fly ash materials. Ultimately, the court upheld the state's decision to revoke the notification, emphasizing the lack of increased consumption of fly ash by existing industrial units.