Commercial Tax Officer, Rajasthan Vs. Binani Cement Ltd. and anr.

Decided On : Feb-19-2014

Court : Supreme Court of India

LAW: Section 4, Section 4(2, Item 1E, Section 86(2, Item 4, the Item 1E of Annexure-C, Item 5, Item 1, Item, Item 1, Item 5, Item 4, Section 7, the Fatal Accidents Act, Section 7, the Fatal Accidents Act, the Code of Criminal Procedure, the LIC Act, the Electricity Supply Act, Item 1E

ORG: THE SUPREME COURT OF INDIA CIVIL, OFFICER, ANR, Respondent(s, the High Court, S.B. Sales Tax Revision Petition No.582, the High Court, FCI, Central Sales Tax, the State Level Screening Committee, the “Sales Tax New Incentive Scheme for Industries, the State of Rajasthan, State, FCI, the State Government, The State Government, New Industrial Unit, Eligible Fixed Capital Investment, New Industrial Unit, FCI, Government of India, the State Government or, Central Government and Rail Sidings, State, Scheme, Rs.25.00, a ‘New Industrial Unit, State, Scheme, the ‘New Industrial Unit’ in, Electronic Industrial Unit, Rs.25/- crores.10, State, Scheme, Scheme, a Very Prestigious Unit, State, Scheme, Very Prestigious Unit, Scheme, a Very Prestigious Unit, Screening Committee, the New Incentive Scheme, the New Incentive Scheme, Small Scale Units, Medium Scale Units, Large Scale Units, Medium Scale Unit, Large Scale Unit, the State Government, Scheme, units.14, Scheme, the Screening Committee, Scheme, FCI, New|90%, FCI, FCI, FCI, FCI, FCI, Cement, FCI, FCI, |2, FCI, FCI, FCI, |100% Export |100%, FCI, |100% Export |100%, FCI, New Cement Units, Tribal Sub-Plan, New Units, New Very Prestigious Units, eleven years.17, the State Level Screening Committee, Scheme, Committee, Rajasthan Tax Board, FCI, Scheme, Board, the State Level Screening Committee, Board, Tax Revision Petition, the High Court, The High Court, Board, the High Court, the High Court, the State Level Screening Committee, the State Level Screening Committee, the High Court, New Cement Unit, the High Court, inter alia, FCI, Company, Central Sales Tax, the State Level Screening Committee, Scheme, the Screening Committee, FCI, Scheme, the State Level Screening Committee, Board, Company, `New Prestigious Unit, the High Court, the High Court, Scheme, Pioneer, Scheme, General Terms, Court, Court, Reserve Bank, Peerless General Finance and Investment Co. Ltd., generalia specialibus non derogant, Eastern Book Company, The Law Book Company, Sweet &, Maxwell, Craies on Legislation, Thomson Sweet &, Maxwell, Maxwell, C.J.S. Statutes &, specialibus, Privy Council, Parliament, Parliament, Court, the Admiralty Court, Kasliwal, The House of Lords, S.P. Kasture, Supp, Ethiopian Airlines, Board of Revenue, Maharashtra State Board of Secondary, Education, J.K. Cotton Spinning &, Weaving Mills Co. Ltd., State, U.P., SCR185 this Court, Craies on Statute Law, Brecon, Crease, Chase, Carroll, in Effort Shipping Co Ltd., Linden Management, English statutory, Wilberforce, Minerals Consolidated Ltd v, Waverly Jute Mills Co. Ltd., Raymon &amp, P) Ltd., Union of India v., India Fisheries, P) Ltd., CCE, P) Ltd., Court, Court, Court, CIT, Shahzada Nand &, Sons, Rowlatt, specialibus, Craies on Statute Law, 5th Edn, Coke, Coke, Parliament, Court, specialibus, Sewards, Maxwell, specialibus, Ashoka Marketing Ltd., Punjab National Bank, Bennion, Statutory Interpretation, J.K. Cotton Spinning &, Weaving Mills, U.P. State Electricity Board, Parliament, Parliament, Parliament, In Life Insurance Corporation, U.P. SEB v., Court, the Industrial Employment (Standing Orders, Parliament, Parliament, Parliament, Vide London, Limehouse District Board of Works, Gobind Sugar Mills Ltd., State of Bihar, Court, Scheme, FCI, FCI, Scheme, FCI, the High Court, the High Court

CARDINAL: NO.336, 02.07.2001, more than 250, 31.03.1992, 31.03.1995, 38, 763, 2(a, 2(e, 2(i, 250, 250, three, 250, 250, Five, Five, 3, 4, |case, 1A, 1F, |case, three, |ns, three, 100%|, |case, 16, five, 1A, 2 to 7, 53252.87, 25, more than 250, three, 1E, 4, 5, 4, 7, two, two, one, 2, 1, One, 29, two, 82, 482, 520, 417, 1, 10, 10, 1, one, 1, 2, 8, 2, 4, 4, 3, one, two, one, 5(a, 23, 35, 3, two, 3, 2, 37, 3, 10, 1, 71, 205, 1, 2, 3, 4, 1, two, 39, 4, 53, 40, 4, 7, two, 1E, three, 1, 7, 1E, three

PERSON: Appellant(s, Versus |M/S. BINANI CEMENTS LTD, JUDGMENT H.L. DATTU, J.1, Panchayat Samiti, Pindwara, Rajasthan, Rajasthan Sales Tax, Panchayat Samiti, Panchayat Samiti, Panchayat Samiti, Panchayat Samiti, Panchayat Samiti, Eligibility Certificate, Rs.60/- Lakhs, Para C, |New Units, Glass, Glass, |for, |Telecommuni, |75%, |75%, |75%, |New Very |90%, Tribal Sub-plan Area, Ajmer, respectively.22, Shri Rohington Nariman, Shri Sudhir Gupta, Item 1E, Item 2, Item, Panchayat Samiti, Pindwara, Lakhs, Rajasthan Sales Tax, Rs.5553.72 Lakhs, Chinnappa Reddy, Vepa P. Sarathi, 5th Ed, N. S. Bindra’s, 7th Ed, G.P. Singh, Ed, LexisNexis, Daniel Greenberg, Ed, Lexis Nexis, Corpus Juris Secundum, Edmond v. U.S., Warden, Lewisburg Penitentiary v. Marrero, Anandji Haridas and Co., Lakshmi Devi, Narain Saboo, Bhupeshkumar Sheth, Pretty, De Winton v., Churchill, Thorndon, Interpretation, 5th ed, Jayant Oil Mills, Rick Singh v. Union, thus:“58, Brandy Syndicate v. IRC, results:“To, LIC v. D.J.Bahadur, Vera Cruz, Hari Shanker Jain, Krishna Iyer, J.has, Hari Shankar Jain, Blackwall Railway v., J.[ H.L. DATTU

GPE: Jodhpur, Jaipur, Scheme.12, Jaipur, 8th Ed, U.S., Volume, Halsbury, life.33, St. Stephen’s College v., Gujarat, Trivandrum, M.R., United States, Co., India, Heydon, NEW DELHI

DATE: 1999, 27.05.1997, 1989, 1954, 05.03.1987, 06.07.1989, 05.03.1987, 06.07.1989, 05.03.1987, 31.03.1997, 06.07.1989, 05.03.1987, 31.03.1998, years, |four years, years, 120%|, years, seven years, 9 years, 05.03.1987, the year 1997, 6, 1987, 30, 31, 44, 1300, 1884, 32, 1884, 59, 1861, 1846, 1992, 1824-34, 1968, 1963, 2011, 1988, 1964, 1984, 1961, that:“9, 2008, 1155, 1975, 1963, 1989, 2008, 1966, 1921, 1584, 38, 1981, 1990, 1978, that:“9, 1999, 1996, 4, 6, FEBRUARY19 2014

ORDINAL: first, second, first, first, first, second, third, second, first, second, third, fourth, fifth, first, 9th, 4th, first, third

WORK_OF_ART: New Industrial Unit, Sick Industrial Unit, Eligible Fixed Capital Investment, Very Prestigious Unit, Item 1E of Annexure ‘C’, Scheme, Prestigious New Unit, Very Prestigious Unit

EVENT: New Industrial Unit’.7, the New Very Prestigious Units

PERCENT: 5%, |75%, 125%, 125%, |90%, 80%, 75%, |100%, 90%, |75%, |75%, 50%, 25%, |125%, |25%, |125%, |100%, 75%, 50%, 25%, 75%, 90%, 75%, 25%, 75%, 75%, 75%, 75%, 25%, 75%, 25%, 75%

PRODUCT: from|, Seward, AC538 554

NORP: Items, Statute, latin, Thorpe, Rs.60/-

TIME: the entire Act

MONEY: 167

FAC: Warburton v. Loveland

QUANTITY: one Act