M/S. Ultratech Cement Limited vs.state of Gujarat and Ors.

Decided On : Dec-07-2017

Court : Delhi

LAW: Page 1, Page 3, Section 32(1, Section 19(2, Section 19(2, Section 19(2, Section 32(1, Section 18(8, Section 19(3, Section 19(2, Section 32(1, Page 10, Page 11, Section 19(1, Article 39, Section 32, Section 32, Page 14, Sales Tax Act, Section 19, Section 19, Section 19, Section 18(5, Section 32, Section 19, Section 32, the Electricity Act, the VAT Act and Electricity, Section 18(12, Section 18, the Package Scheme of Incentives, Section 60, Section 60, Section 19, Section 19, Section 19, Section 19(2, Section 19(2, Section 18 and 19, Section 19, Section 18(8, Section 19, Section 19(2, section 19(3, section 19(1, Section 19(3, Section 32, Section 18, Section 19(1, Section 19(2, Section 25, Section 19, Section 19, section 19, Section 89, Rule 79, Rule 53, Rule 77, Section 19, Section 5, the VAT Act, Constitution, Section 19(2, Section 19(4, Section 19(2, Section 25, Section 19(2, Section 32, Section 32, Section 32.55

CARDINAL: 09.2017, 12.2017, 1, 22.01.2016, 39 2, 12.1, 2, 23.03.2012, 233.30, 38.71, 30.08.2012, 91.90, 2.52, 5, 39, 6, 39, SICA.11, 39, 8, 39, 2, two, 39, 14, 30.11.2011, 19, 32, 39, 18(8, 33, 46, 39, 18(8, 32, 181, 39, 3, 12.2, 111, 46, 39, two, 2, 2, 3, 223, 3, 16, 39, 11.03.2013, 39, SICA.26, two, 39, 11.90, 20.20, 39, 6,40,68,750/-, 31.12.2005, twofold, 32, 39, 12.1, 12.2.33, 19, 2, 1, 3, 2, 4, 2, 39 34, 4, 2, 193, 289, 18 and 19, two, 2, 22, 14, 21/6/2001, 39, two, 38, 24.10.2011, 39, 5, 63, 33, 5, 38, 12, 39, 1, 79, 2, 39, 2, 27.09.2012, 29.03.2012, 39, 06, 122, 3, 2, 12.1, 12.2, 39, two, two, 39, 30, 39, No.2, two, 39, 50, 22.03.2012, 39, 39, 17, 20.The, one, one, 39, 39

DATE: 6589/2016, 1985, 15.05.2006, 01.10.2005, 7 years, 30.09.2012, 12.2, a period of, seven years, a period of, seven years, 39 4, a period of, seven years, a period of, seven years, the period October 2005 to March 2011, the period October 2005 to March 2011, 30.09.2012, the period of 7 years, 39 5, 11.03.2013, 2002, March 2012, more than 6 years, 6589/2016 Page 4, 6589/2016 Page 5, 39 8, a period of, six years, the period 23.03.2012 to 30.09.2012, 15.05.2006, 6589/2016 Page 7, 12.1(b, 12.2(b, 1992, 6589/2016 Page 9, 15.05.2006, 12.10.2006, March 2012, 34, 2011, 6589/2016 Page 12, 2010, 12.1(b, 6589/2016 Page 13, 39, 2009, 2011, 6589/2016 Page 15, 39 23, 15.05.2006, 2005, 1997, 2006, 07.04.2006, 27.09.2012, 6589/2016 Page 17, almost 6 years, 6589/2016 Page 18, 2 years, one year, 6 years, 6 years, 6589/2016 Page 19, 39 2006, one year, the year 2007, 2007, 24.10.2011, 15.05.2008, 2002, 26.07.2007, one year, more than 6 years, the period October 2005 to March 2011, 24.10.2011, the financial year 2010-2011, 1993, 6589/2016 Page 20, a period of, seven years, 01.12.2005, 7 years, each financial year, 2002, 6589/2016 Page 21, sixty days, sixty days, 6589/2016 Page 22, 60 days, 60 days, 6589/2016 Page 23, 39 36, 2015, 6589/2016 Page 24, 39 37, 2009, 31/8/2003, 6589/2016 Page 25, under 19(4, 15.05.2008, 26.07.2007, one year, 24.10.2011, 15.05.2006, 15.05.2006, 6589/2016 Page 26, 2006, 1985, 2006, 6589/2016 Page 27, 39 64, 22.2.2002, 42, 6589/2016 Page 28, 2005, 01.04.2005, 6589/2016 Page 29, 1983, 1988, 1993, 1998, 2006, 07.04.2006, 07.04.2006, 12.10.2006, 6589/2016 Page 30, 25.05.2006, 12.10.2006, 12.10.2006, 12.10.2006, 2012, 46, 6589/2016 Page 31, 39, 6589/2016 Page 32, 6589/2016 Page 33, 49, 6589/2016 Page 34, 18.11.2002, 18.11.2002, 6589/2016 Page 35, 18.11.2002, 6589/2016 Page 36, 6589/2016 Page 37, 18, one or two years, 6589/2016 Page 38, 2017, 6589/2016 Page 39

ORG: C.M. APPL.27058/2016 M/S. ULTRATECH CEMENT LIMITED, State of Gujarat, S.P. GARG MR, the Appellate Authority for Industrial and Financial Reconstruction, the Sick Industrial Companies (Special Provisions) Act, Value Added Tax, Sales Tax, VAT, the Government of Maharashtra, Government of Gujarat, the Board for Industrial and Financial Reconstruction, Narmada Cement Company Ltd., inter alia, NCCL, Ultratech Cement Ltd, UCL, NCCL, UCL, GOM, VAT, VAT/Sales Tax, Maharashtra b, VAT/Sales Tax, VAT, State, VAT, Electricity Duty, the Government of Maharashtra, VAT, Electricity Duty, VAT, VAT/Sales Tax, VAT/Sales Tax, VAT/Sales Tax under Section 60, VAT/Sales Tax, State, Sales Tax Departments, the Supreme Court of India, Mafatlal Industries v. Union of India 1997, VAT/Sales Tax, the Review Application, Government of Gujarat, Sales Tax/VAT, State, State, VAT/Sales Tax, Electricity Duty, VAT/Sales Tax, VAT/Sales Tax and Electricity Duty, Board, the Government of Maharashtra, VAT/Sales Tax, State, so.10, State, VAT, State, VAT/Sales Tax, VAT, State, State, VAT, VAT/Sales Tax.12, Operating Agency, State, State, UCL, State, State, the Supreme Court, Amrit Banaspati Co. Ltd, State, inter alia, the Hon'ble Supreme Court, Scheme, MA, Civil Courts, the Calcutta High Court, ACC Cement Ltd., Commercial Tax, State, Scheme, VAT/Sales Tax and Electricity Duty, Scheme, State, Scheme, UCL, Sales Tax/VAT, Sales Tax/VAT, Sales Tax/VAT, Sales Tax/VAT, Sales Tax/VAT, VAT, Delhi High Court, BHEL & Ors, State, VAT/Sales Tax, The Supreme Court, Madras, Amrit Banspati Company Ltd, State of Bihar & Ors, Kalyanpur Cement Ltd, UCL, UCL, UCL, UCL, State, the Scheme for Deferment of Sales Tax, Sales Tax/VAT, UCL, the Government of Maharashtra, State, UCL, Vadilal Dairy International Ltd., the State Governments, the Competent Authority/Court, Reliance, ACC Ltd., the Calcutta High Court, State, Sales Tax, Sales Tax, Sales Tax, Sales Tax, Sales Tax, Court, State Authorities, UCL, the Sales Tax/VAT, UCL, State Authorities, The State of Gujarat, UCL, The Maharashtra Government, State, State, State of Maharashtra v Ramdas Shrinivas1982, Customs v. Bureau, Dakshin Gujarat Bij Company v Amardeep Association 2014 SCC Online Guj 6761, Marshall Sons and Co., Hind Rubber Industries, Madras Port Trust, the State of Gujarat, the Draft Rehabilitation Scheme, DRS, the Government of Gujarat, the Gujarat Government, Gujarat Government, DRS, the State Government, the State Government, State, the State of Gujarat, State Government, the State Government, Court, UCL, Court, VAT, UCL, the State of Gujarat, Gujarat Electricity, UCL, VAT, VAT, UCL, UCL, UCL, State, the Supreme Court, the High Courts, UCL, UCL, UCL, State, UCL, UCL, The State of Maharashtra, Sales Tax Department, Rehabilitation Scheme, NCCL, the Sales Tax Department, UCL, VAT, UCL, VAT, VAT, VAT, UCL, UCL, VAT, Sale Registers, UCL, UCL, VAT, Maharashtra Value Added Tax Act, GOM, State, the Supreme Court, the Mafatlal Industries, Maharashtra, VAT/Sales Tax, Rehabilitation, the Central Government, State Government, State, Board, Board, Board, the Board (BIFR, the State Government, The State of Gujarat, DRS, VAT/Sales Tax, the Government of Gujarat, The High Court, Union of India v. Cimmco Ltd., Court, the Central Government, State Government, State, DRS, DRS, DRS, Haryana High Court, State, Scheme, Scheme, Sales Tax, UCL, The State of Maharashtra‟s, Sales Tax Department, Rehabilitation Scheme, the Sales Tax Department, NCCL, the Maharashtra Sales Tax Department, the State of Maharashtra, UCL, The Sales Tax Department, the Sanctioned Scheme, the State of Maharashtra, UCL, Court, Regulation 33, the State Government, the State Government, the Supreme Court, State, UPTRON Employees Union, State, Ambuja Cements Ltd & Anr, State & Ors, Rajasthan High Court, the State Government, the State Government, the Supreme Court, State, U.P., UPTRON Employees' Union, State, the State Government, the State Government, VAT, the Supreme Court, Income Tax, UCL, UCL, VAT, VAT, VAT, The State of Maharashtra, State, VAT, Certificate of Entitlement, MVAT Rules, MVAT, the Power Generation Promotion Policy, the Certificate of Entitlement, Maharashtra State, VAT, VAT, VAT, VAT, the Draft Rehabilitation Scheme, Bench, the Government of Gujarat’s, DRS, the Board Sanctioned the Scheme on 15.05.2006, The Government of Gujarat, Gujarat Govt, Govt, Board, GOG, Bench, Government of Gujarat, Bench, The State of Gujarat, UCL, VAT, the State Government, Input Tax Credit, UCL, Input Tax Credit, UCL, VAT, buyers.47, UCL, State, VAT, UCL, VAT, VAT, VAT, UCL, VAT, UCL, UCL, VAT, The Supreme Court, The Punjab Sales Tax Act, Sections 12, the State Government, State of Bihar v Kalyanpur Cements, the Supreme Court, Court, Court, Court, State, State, Company, the Financial Restructuring Package, Company, Court, Court, State, Court, the Government of Gujarat, Board, the Maharashtra State, Court, State, State, Court, State, VAT, Court, S.P. GARG

PERSON: Hujefa, A. Ahmadi, Maneesha Dhir, Nina, R. Nariman, Varsha Banerjee, Kunal Godhwani, Satya Brata Panda, Hemantika Wahi, Puja Singh, Rama Ahluwalia, JUSTICE S. RAVINDRA BHAT HON'BLE, JUSTICE S. RAVINDRA BHAT, W.P.(C, levy, W.P.(C, levy, W.P.(C, W.P.(C, W.P.(C, W.P.(C, W.P.(C, W.P.(C, W.P.(C, Huzeffa Ahmadi, Ahmadi, W.P.(C, Ahmadi, W.P.(C, Ahmadi, W.P.(C, George Oakes Pvt, SCC274to, W.P.(C, sacrifices.22, W.P.(C, Ahmadi, Tayyabhai M. Bagaswarwalla & Anr, SCC443 Learned, W.P.(C, W.P.(C, W.P.(C, Government‟s, W.P.(C, W.P.(C, W.P.(C, W.P.(C, W.P.(C, Petitioner State, W.P.(C, W.P.(C, Sanctioned, W.P.(C, W.P.(C, Bench, Bench, Misc, W.P.(C, W.P.(C, Banaspati, W.P.(C, Rajiv Dhawan, Dwivedi, W.P.(C, Order, Banaspati, Parshad, Parshad, Parshad, Banaspati, W.P.(C, W.P.(C, W.P.(C, W.P.(C, S. RAVINDRA BHAT, DECEMBER7, W.P.(C

ORDINAL: second, first, third, first, first, second, third, firstly

GPE: Gujarat, Gujarat, Gujarat, Gujarat, Gujarat, Gujarat, States, Gujarat, States, States, Gujarat, Gujarat, Chloro, India, Gujarat, OA, MA, the States of W.P.(C, Delhi, interference.15, redundant.39, SS-06, Gujarat, Govt, Gujarat, MA, Govt, Gujarat, the State of Gujarat, States, Bihar, BIFR.54

WORK_OF_ART: 12.1 From the State Govt of Gujarat, Electricity Duty, Electricity Duty, the Constitution of India

NORP: Sanctioned, Maharashtra, Gujarat, Statute, Sanctioned, Gujarat, Punjab, Sanctioned, Sanctioned, Sanctioned

PERCENT: 15%, 15 %, 12%, 75%

EVENT: Clauses 12.1(b

LOC: Para 33, Financial Assistance, statute.41

FAC: Hymansha International AIR1979SC1144 24