Ambuja Cements Ltd. and Anr Vs. State and Ors

Decided On : Dec-19-2014

Court : Rajasthan Jodhpur

LAW: the Indian Companies Act, Article 226 of the Constitution of India, section 15, Rajasthan Sales Tax Act, the VAT Act, the RST Act, the VAT Act, section 15, Section 58 of the Act, the Incentive Scheme of, section 15 of the Act, the Incentive Scheme of, section 15 of the Act, Section 20(4, Section 55, Section 20(1, Section 55, section 55, section 58, Section 55, the Incentive Scheme of, the Incentive Scheme of, section 15 of the Act, section 15 of the Act, section 15, section 15, section 19, Section 20, Section 55, Section 55, Section 20(4, Section 3 (Unjust Enrichment

CARDINAL: 1, 3.D.B.Civil, 8.D.B.Civil, 2, 1, 10.9.1996, 6.7.1989, 21.2.2002.5, 4 29.3.2000, 2.7.2001, over other seven, 22.2.2002, 5“3, 8., 19.3.2002, 2.7.2001, 6, 2.7.2001, 29.3.1997, 20.6.2001, 7.1.2004, 30.6.2002, three, 26.03.08, 8, 11, 9, 12, 1.6.2004, 7.1, 26.3.2008.13, 27.5.2004, 26/03/08, 27/03/08, 30/6/2008.14, 29.6.2004, 25.4.2005, 15.6.2005, 9.3.2007, 24.8.2007, 3.9.2009, 12, 24.8.2007, 10.9.2009, 9.3.2007, 2014(8, 10.12.1996, 13, three, 60, 5, Rs.5, 1, 7, 1E, 21.2.2014, 26.2.2014, 7.4.2014, 29.5.2014, 15, 7.4.2014, 25.6.2014.24, two, 7.1.2004, 16, 27.5.2004, 15.6.2005, 7.7.2005, 7.4.2014, 1999)1, 1, 17, 1981(2, 13, 1994(4, 55, 19, 7.4.2014, 29.3.1997, 29.3.2000, 9.10.2001, 20, 2006(3, 10, 14, 21, 33A, 22, 34, 26.3.2006, 26.3.2008, 36, 30.6.2008.36, 7.4.2004, 23, 27.5.2004, 24.10.2003, 27.5.2004, 26.3.2006, 26.3.2008, 30.6.2008.39, 24, 6, 6, 25, 6, 6, 6, 25%.42, 26, 9.3.2007, 27, 1, 20 and 55, 1, 28, 4, 1, 2, 3, 1, 55, 1, 47, 29, 29.3.1997, 7.4.2014, 30, 152, 167, 8, 22.2.2002, 6, 7.4.2014, 13.6.2014.51, 10.12.1996, 32, 10.12.1996, 29.3.2000, 34, 75%.57, 35, 30.6.2008, 24.10.2003, 26.3.2006, 26.3.2008, 7.1.2004, 7.1, 36, 27.5.2004, 37, 26.3.2006, 30.6.2008, BIFR.63, 33, 5, 38, 39, 2003.66, 9.3.2007, 41, 42, 29.3.1997, 19.2.2014, 43, 143, 13.02.1996, 9, 44 148, one, 3, 151, 45, 152, 217, 232, 155, 46 156, 157, 66, 2d, 158, one, 159, 47, 31, 31, 161, two, two, one, nine, 1, 2, 3, 71, 49, 6, 3, CJ.Parmar

PERSON: JUDICATURE, RAJASTHAN, S.Ganesh, U.A.Rana, Dinesh Mehta, Lalit Pareek, Punit Jain, V.K.Mathur, Falgun Buch, Sunil Ambwani, Actg, Ambujanagar, Taluka Kodinar, Rs.34,30,44,244/-, Rajasthan, Rajasthan, SLP.7, Shri N.P.Ghuwalewala, Narendra P. Ghuwalewala S, Banks, Rs.44293 lacs.10, MA, Rajasthan, Tax, Rajasthan V/s M/s Binani, Rs, Rajasthan, VVS Sugars V/s Govt, Mattancherry, Notification, non reprobat, Notification, Notification, Notification, Eligibility Certificate, Notification, Sanctioned, Arun Mohan, forthwith.147, Bryan A. Garner, Fibrosa Spolka Akcyjna, Fairbairn Lawson, Wright, Nelson, SCC p.748, Graham Virgo, Bench, justice.166, GUPTA

ORG: Ambuja Cements Ltd. & anr, The State of Rajasthan &, Ambuja Cements Ltd. & anr, The State of Rajasthan &, Ambuja Cements Ltd. & anr, The State of Rajasthan &, Ambuja Cements Ltd. & anr, The State of Rajasthan &, Ambuja Cements Ltd. & anr, The State of Rajasthan &, Ambuja Cements Ltd. & anr, The State of Rajasthan &, Writ Petition No.3243/2014 M/s Ambuja Cements Ltd. & anr, The State of Rajasthan &, Ambuja Cements Ltd. & anr, The State of Rajasthan &, CJ, no.1, a Public Limited Company, no.2, Commercial Taxes Department, the Rajasthan Value Added Tax Act, Rajasthan Tax, DLF Cement, Rabriyabas, Rajasthan Sales Tax New Incentive Scheme for Industries, the Incentive Scheme, the State Government, Rajasthan Sales Tax, Central Sales Tax, CST, the Incentive Scheme, RST, CST, The Rajasthan Tax Board, the State Level Screening Committee, M/s Binani Cements, Rajasthan High Court, M/s Binani, the Incentive Scheme, the State of Rajasthan, the Supreme Court, M/s Binani Cements, M/s Binani Cement, the Supreme Court, SLP, the State of Rajasthan, M/s Binani Cements, Cement Companies, the State Government, the Rajasthan High Court, M/s Binani Cement, the Supreme Court of India, the Board for Infrastructure Development & Investment, Rajasthan Sales Tax, DLF Cement Ltd., the Finance Department, the Hon'ble Supreme Court, SLP, the Rajasthan State Government, Order, Binani Cement Ltd. & Anr, M/s Ambuja Cement Rajasthan Ltd., Board of Directors, Hon'ble Supreme Court, SLP, the Hon'ble Supreme Court, Ambuja Cement Rajasthan Ltd., Ambuja Cement Rajasthan Ltd., the Hon'ble Supreme Court, Binani Cement Ltd., SLP, the Rajasthan State Government, M/s Ambuja Cement Rajasthan Ltd., DLF Cement Ltd., Certificate, the Board for Industrial Financial Re-construction, Monitoring Agency, the Sanctioned Scheme-2004, M/s Gujarat Ambuja Cement Limited, GACL, the Government of Rajasthan, Rajasthan State Electricity Board, RSEB, Rs.5543, the SS-04 Government of Rajasthan, dt.24.10.03 &, Rajasthan Sales Tax, SS, Board, Board, Bench, GOR, M/s Ambuja Cement Rajasthan Ltd., Bench, M/s Ambuja Cement Rajasthan Ltd., GOR, the Board on, Board of Directors', BOD, the Government of Rajasthan, The Government of Rajasthan, the Government of Rajasthan, RST, the Commercial Taxes Department, The Rajasthan Value Added Tax Act, the State Government, RST, CST, VAT, RST, CST, The State Government, Commercial Taxes Department, Commercial Taxes Department, the Commercial Taxes Department, VAT, the Supreme Court, Civil Appeal, the Incentive Scheme, M/s Binani Cements Ltd., The Supreme Court, Scheme, Scheme, FCI, The Supreme Court, FCI, the Writ Petitions No.1563/2014, Court, VAT, the State of Rajasthan, Company, the State Government, the Government of Rajasthan, the State Government, The State of Rajasthan, the Supreme Court, V/s State of, Karnataka & anr, the State Government, the State Government, the State Government, CIT V/s B.C., SCC460, PNB Finance Ltd., Company, Reliance, the Supreme Court, A.P. & ors, India Carbon Ltd. &, the Supreme Court, M/s Binani Cement's, State, the Tax Board, the Incentive Scheme, the Incentive Scheme, M/s Binani Cements, the Special Leave Petition, the State of Rajasthan, the Rajasthan High Court, SLP, the Supreme Court, the Supreme Court, Reliance, Duncan Industries Ltd., V/s Union of India, Shyam Telelink Limited V/s Union of India, City Montessori School V/s State of UP, New Bihar Biri Leaves Co. V/s State of Bihar, M/s Binani Cements, the ICICI Bank (Operating Agency, the State Government, 31.3.2003, the State Government, the State Government, 30.4.2003, the State Government, Government, the State Government, the Sanctioned Scheme (SS-04, The State Government, the State Government, the State Government, The State Government, the Government of Rajasthan, Appeal, the Supreme Court, the Commercial Taxes Department, the Rajasthan High Court, M/s Binani, EFCI, the State Government, the Rajasthan High Court, the Supreme Court, M/s Binani Cements, Department, the State Government, VAT, Department, interest.46, State, the State Government, the State Government, the State Government, Rajasthan Sales Tax, the Hon'ble Supreme Court, the Rajasthan High Court, M/s Binani Cements, M/s Ambuja Cements Rajasthan Ltd., DLF Cement Ltd., State, State, Indian Council for Enviro Legal Action V/s Union of India &, State, VAT, below.52, Eligibility Certificate, Company, the Tax Board, the State Government, the State Government, M/s Binani Cements, The State Government, M/s Binani Cements, the Supreme Court of India, the State of Rajasthan, the Rajasthan High Court, M/s Binani Cements, the Rajasthan Value Added Tax Act, the Incentive Scheme, the State Government, M/s Binani Cements, M/s Binani Cements, the Supreme Court of India, Company, the Rajasthan High Court, M/s Binani Cements, the Supreme Court, the Supreme Court, M/s Binani Cements, RST, M/s Binani Cements, the Hon'ble Supreme Court, the Supreme Court, M/s Binani Cements, Shyam Telelink Limited V/s Union of India, the Supreme Court, the State Government, the State Government, the State Government, M/s Binani Cements, the Supreme Court, M/s Binani Cements, the Supreme Court, M/s Binani, GOR, the State Government, The State Government, the State Government, the State Government, the Supreme Court, State, U.P., UPTRON Employees' Union, State, the State Government, the State Government, the State Government, the Rajasthan High Court, M/s Binani Cements, the Hon'ble Supreme Court, Sanctioned, Appeal, the State of Rajasthan, M/s Binani Cements, the Rajasthan High Court, the Supreme Court, the Rajasthan High Court, the Hon'ble Supreme Court, Hon'ble Supreme 40 Court, M/s Binani Cements, State, The State Government, VAT, State, State, State, the Supreme Court, Hon'ble Supreme Court, M/s Binani Cements, Hon'ble Supreme Court, the State Government, State, the State Government, Indian Council, Union of India, Ors, Court, Justice, Courts, Court, 4.11.1997 this Court, NEERI, the Government of India, National Productivity Council, the Project Management Consultant, the Ministry of Environment and Forests, Government of India, Hindustan Agro Chemical Ltd., Court, un, Defendant, A)ny, KB p.343, Court, American Jurisprudence 2d, the Supreme Court, Sahakari Khand Udyog Mandal Ltd., Central Excise, Customs, Court, Court, the House of Lords, the UK Supreme Court, Sempra Metals Ltd., the Supreme Court of Canada, Bank of America Canada v., Mutual Trust Co., Plaintiff, Plaintiff, Plaintiff, Court

DATE: 1956, 2003, 3 22.2.2002, the year 1996, 1989, 1989, 1989, 10.12.1996, 11 years, 10.12.1996, 25.3.1998, 9.10.2001, 1997, 1989, 19th March, 2002, 10th January, 2002, 1994, 1985, 20.11.2006, today, 20.11.2006, 30th June, 2008, 19.3.2002, 7.1.2005, 2003, 2003, 1.4.2006, 1994, 2003, 1.4.2006, 1.4.2006, a period of, six years, 21.6.2006, 31st March, 2006, 21.6.2006.16, September, 2009, 19.2.2004, 2003, 1996, 4, 6, the years 2001-2002, 2005- 2006, 1564/2014, 2001-02, 2005-06, 2006-07 to 2008-09, 2006-07 to 2008-09, 9.3.2007 and 24.8.2007.23, 2001-02 to 2005- 06, 2006-07 to 2008-09, 22.2.2002, 1988, 1988, 2006-07 to 2008-09, 22.2.2002, 19.3.2002, 22.2.2002, 2008, 9th March, 2007, 2003, 30 days, 22.2.2002, 19.3.2002, 1989, 9.10.2001, 1989, 1989, 22.2.2002, 2010, 2009, 22.2.2002, 1989, 9 years, 20.6.2002, 6.9.2002, 24.10.2003, two years, 12.11.2003, three months, 30th June, 2008, 24.10.2003, 12.11.2003, 12.11.2003, 2003, 20.11.2006, another two years, the year 2006-07, 2006-07, 2003, the previous years, 2003, the year, any year, the preceding year i.e., the assessment year 2006-07, 22.2.2002, 31.3.2006, 22.2.2002, the year 2005-06, the year 2006-07, the years 2006-07, 2007-08 and, 2008-09, these three years, monthly, quarterly, 2003, 2003, 9.3.2007, the respective quarters, 2003, a period of, 7 years, the years 2006-07 and, 2007-08, years 2006-07, the years 2007-08 and, 2008-09, 2003, monthly, quarterly, 2003, 2003, the day, the day, 2011, the day, 2003, the day, the day, the years 2002-2006, the years 2006-08, 2001-02, 2005-06, 2006-07 to 2008-09, 1989, a period of, 11 years, 1989, 9.10.2001, 33 54, 2003, 1989, the year, 2003, 7.1.2002, 30.4.2003, two years, 30th June 2008, 20.11.2006, 24.10.2003, 12.11.2003, another two years, 26.3.2008, 1985, 2006, 22.2.2002, 22.2.2002, 2003, the year, 2006-07, the year 2005-06, 22.2.2002, 31.3.2006, 22.2.2002, the years 2006-07, the relevant years, monthly, quarterly, 2003, a period of, seven years, the years 2006-07 and, 2007-08, the year 2006-07, the years 2007-08 and, 2008-09, 2003, 2003, the day, the day, 27.3.1997, 14 years later, a few days, months, almost 14 years, more than fourteen years, 1573, today, 19.3.2002, J.(SUNIL

GPE: District Ghirsomnath, Gujarat, Beawar, Pindwara, the State of Rajasthan, Clause-3, 22.2.2002, 22.2.2002, Rajasthan, Jodhpur, Rajasthan, Jodhpur, M/s Ambuja, Rajasthan, Jodhpur, ROC, Rajasthan State, 22.2.2002, no.4, petitioner.33, 22.2.2002, SCC165, India, OA, OA, 22.2.2002, Notification, 22.2.2002, 22.2.2002, Notification, 22.2.2002, 22.2.2002, Clause-3, 22.2.2002, Notification, 22.2.2002, Application, India, 22.2.2002, 22.2.2002

TIME: 23.4.2014, 9. M/s Ambuja, under this Act

ORDINAL: second, first, first, third, second

PERCENT: 25%, 25%, 25%, 25%, 75%, 75%, 75%, 75%, 75%, 25%, 75%, 75%, 25%, 75%, 25%, 75%, 75%, 75%, 25%, 75%, 25%, 75%, 75%, 50%, 4 SCC134, 50%, 50%, only 25%, 25%, 75%, 75%, 25%, 75%, 25%, 75% to 25%, 25%, 75%, 25%, 25%, 50%, 50%, 25%, 25%, 25%, 25%, 25%, 25%, 75%, 75%, 75%, 25%, 25%, 25%, 25%, 25%, 75%, 75%, 75%, 50%, 75%, 75%, 75%, 25%, 25%, 50%, 25%, 25%, 25%, 25%

PRODUCT: Companies, Notifications, SS-04, SS-04, SS-04, Notifications, SS-04, 31.3.2010, 30.6.2008, SS-04, SS-04, SS-04, SS-04, Para 7.1(ii, Scheme- 04, 37.385

WORK_OF_ART: Para 7.1(ii, The Bench, Item 1E, Reliefs and Concessions, Black's Law Dictionary, Eighth Edition, The Principle of Law of Restitution

NORP: Paras, Company, British, Indian, SCC743.26, Paras, Benani, Sanctioned, Sanctioned, Paras, Sanctioned, Sanctioned, Sanctioned, Sanctioned, Binani

LANGUAGE: English, English

LOC: Binani, Binani, Sahakari Khand, the Altantic Ocean