Mrf Ltd., Kottayam Vs. Assistant Commissioner (Assessment) Sales Tax and ors.

Decided On : Sep-21-2006

Court : Supreme Court of India

LAW: the Companies Act, Section 10, Section 10, Act 15 of 1963, SRO No, SRO No, SRO No, SRO No, SRO No, SRO No, Section 45A of the Act, SRO No, Article 14, Article 14 of the Constitution of India, Article 14 of the Constitution of India, SRO 1729/93, Section 10(3, SRO 1729/93, SRO 1729/93, the Division Bench, SRO 1729/93, SRO 1729/93, SRO 1729/93, the Amending Act w.e.f., Section 10, Article 12 of the Constitution of India, Article, Section 78A, SRO 1729/93, Section 25, Section 25, Section 25, the Customs Act, Section 25, the Customs Act this Court, Article 14, Article 14, Article 14, Article 14, Article 14 of the Constitution of India, Article 14, Section 10 of the Act, Section 10, Section 10(1, Section 10(3, Section 10, Section 10, Section 10(3, Section 10(3, Section 10(3, Section 10(3

PERSON: Ashok Bhan, Greams Road, Kottayam, Kottayam, F.S. Nariman, Iyer, Ground, Order, ann industrial, Anr, Keshvan Madhavan Memon v. State, Blansburg, L.J.,which, Rao v. Amireddi Sitharamamma, Reid v. Reid, G.P. Singh, Gazette, Quilon, Bench, Xxx, Haryana, Kasinka Trading's, Articles 301, Kasinka Tading 's, E.P. Royappa v. State, Tamil Nadu, Gazette, Gazette, Gazette, Legislate, Law

ORG: the High Court, the Division Bench, the High Court, MRF, MRF, The Government of Kerala, the Government of Kerala, the Government of Kerala, MRF, the Government of Kerala, Vadavathoor, MRF, MRF, MRF, MRF, 3.11.1993 Government of Kerala, Kerala General Sales Tax Act, Kerala:(a, the Schedule the Government of Kerala, State, State, State, the Kerala State Industrial Development Corporation, the Kerala Financial Corporation, Corporation, the Director of Industries and Commerce, Board of Revenue, Taxes, Manufacture, State, SRO, SRO, MRF, Government of Kerala, MRF Limited, State, SRO No, MRF, MRF, MRF, the Director of Industries and Commerce, Government of Kerala, MRF, Industries and Commerce, MRF, MRF, MRF, MRF, Industries and Commerce, the Board of Revenue, The Board of Revenue, MRF, the Government of Kerala, SRO No, the Kerala General Sales Tax Act, SRO No, Industrial Unit, SRO No, u/s 45A, MRF, MRF, This Office Notice, Sales Tax, MRF, the Director of Industries and Commerce, the Board of Revenue, Taxes, the High Court, MRF, the Director of Industries and Commerce, Board of Revenue, the Sales Tax Authorities, MRF, the High Court, the High Court, the High Court, MRF, MOU, MRF, the State Government, MOU, MRF, the State Government, the High Court, the Supreme Court, State, State, the State Government, SRO, the High Court, SRO, SRO 1092/99, the Board of Revenue, the Board of Revenue, SRO, State, State, SRO, SRO, Court, Sales Tax, SRO, SRO, SRO, SRO, SRO, SRO, SRO, the Board of Revenue, SRO, SRO, SRO 1092/99, Government, the High Court, the High Court, State, the High Court, MRF, MOU, MRF, the State Government, MOU, SRO, the Director of Industries and Commerce, MRF, SRO, the Board of Revenue, MRF, MT 77760, MT 2 Tubes 5640 MT 11400 MT3 Repair, MT 4 Tread, the High Court, SRO, SRO 1092/99, Government, SRO, SRO, MRF Ltd., the High Court, Government, Gazette Notification, SRO 1092/99, The High Court, Clause 2, the Board of Revenue, the High Court, SRO 1092/99, SRO 1092/99, SRO 1092/99, MRF, SRO, SRO, SRO, Court, S.L. Srinivasa Jute, Union of India, the Employees Provident Fund Act, Legislature, the High Court, Legislature, Delhi Cloth & General Mills Co. Ltd., CIT .Every, Parliament, See Union of India v. Raghubir Singh, Principles of Statutory Interpretation, the High Court, SRO, MRF, the High Court, Court, Pournami Oil Mills, State, the Government of Kerala, Court, M.P. Sugar Mills, U.P., State, Court, Bakul Cashew Co., Sales Tax Officer, Bakul Company's, Court, Court, the State Sales Tax Act, the High Court, M.P. Sugar Mills', M.P. Sugar Mills', State of Bihar, Usha Martin Industries Ltd., Shri Bakul Oil Industries, the State Government, Promissory Estoppel, Government, Promissory Estoppel, Government, Promissory Estoppel, Board, Court, Pawan Alloys & Casting Pvt, U.P. State Electricity Board, Court, State, Board, State, the High Court, Board, Board, Board, Board, Mahabir Vegetable Oils, Court, Rom Industries, State of, Jammu & Kashmir, Rom Industries, the State Government, State Government, Court, the Negative List, Shree Mahavir Oil Mills, Video Electronics, the State Government, Pournami Oils Mills's, Shri Bakul Oil Industries's, Bakul Oil Industries, Court, Government, PVC, Court, Nestle India Ltd., Dai-Ichi Karkaria Ltd. v. Union of India, Court, Bannari Amman Sugars Ltd., Commercial Tax, See Union of India and, Ors, Hindustan Development Corporation and Ors, State, State, State, State, MRF, the State Government, MRF, the State Government, MRF, State, State, State, the State Government, State, Court, State, MRF, the State Government, SRO, MRF thereunder.33, Government, State, the State Government, the Kerala High Court, the High Court, Government, Government, Government, Government, Government, Board of Revenue, Taxes, Government, Court, State, the Keral General Sales Tax Act, the State Government, the High Court, SRO, SRO, SRO, MRF, the Memorandum of Undertaking, the Director of Industries and Commerce, the Board of Revenue.37, the High Court, MRF Ltd.

GPE: Kerala, Kottayam, the State of Kerala, the State of Kerala, the State of Kerala, the State of Kerala, the State of Kerala, the State of Kerala, the State of Kerala, Kerala, the State of Kerala, India, the State of Kerala, the State of Kerala, the State of Kerala, Clause, Bombay, Kerala, the State of Kerala, the State of, Kerala, the State of Kerala, the State of Kerala, Pournami, Gujarat, the State of Kerala, the State of Kerala, M.M., Kerala, M.M., Kerala, Kerala, the State of Kerala

DATE: 1956, 1963, 1968, the 1st April, 1993, a period of, seven years, 1963, 13.3.1996, 13.3.1996, 10.11.1997, 30.6.1998, 7 years, 15.1.1998, 1963, 1729/93 before 1st day of January, 2000, 15.1.1998, 15.1.1998, 7 days, that day, 27.1.2000.11, the full period of, 7 years, 17.1.2000.2, 17.1.2002, 10.11.1997, 30.6.1998, 10.11.1997, 15.1.1998, 30.6.1998, 4, 6, 10.11.1997, 30.6.1998, annual, annual, 10440, 30.6.1998, the period of 7 years, 15.1.1998, 7 years, 7 years, 31.12.1999, the 1st day of January, 2000, the 1st day of January, 2000, 15.1.1998, 15.1.1998, 15.1.1998, the 1st day of January, 1988, three years, the full period of, three years, 1886 31, 2006, 1997, the period of 3 years, the full period of, 7 years, five years, 29.9.1980, 21.10.1980, five years, three/five years, at least three years' period, 2005, 1996)11SCC39, a period of, seven years, 1974)ILLJ172SC, 15.1.1998, more than 5 years, 7 years, 1993, 1993, 61, a period of 7 years, 10.1.1997, 10.6.1998

CARDINAL: 124, One, 1729/93, 5, 10, 10, 11, one, 1729/93, 1729/93, 10.4.1996, 1729/93, 3.11.1993, 1729/93, 80, 1729/93, 1729/93, 31.12.1996, 1729/93, 74,12,77,529.00, 30.12.1996, 38/98, 491/98, 1729/93, 1729/93, 110, 1092/99, 31.12.1999, 1729/93, 1.1.2000, 17.1.2000, 1729/93, 3.11.1993, 38/98, 14.2.2000, 30.12.1996, 31.12.1996, 1, 19.12.2001, 1729/93, 10.1.2002, 10.4.1996, 1729/93, 38/98, 1729/93, 38/98, 38/98, 1729/93, 38/98, 38/98, 38/98, 1.1.2000, 3, 90, 10.4.1996, 33984, 876, 5040, 780000, 30.12.1996, 38/98, 1729/93, 3.11.1993, 30.12.1996, 30.12.1996, 1729/93, 28.08.93, 30.12.1996.In, 1092/99, 1.1.2000, 14, 1.1.2000, 1729/93, 1092/99, 2, 2, 38/98, 38/98, 1998.21, 2006)IILLJ225SC, 22.9.1997, 22.9.1997, 1951CriLJ680, 1965]3SCR122, 475, 38/98, 30.12.1996, 1.3.2000, 30.12.1996, 17.1.2000, 1987]165ITR57(SC, 1986]159ITR565(SC, 1979]118ITR326(SC, 21.10.1980, three, 1987]165ITR6(SC, 11:.The, one, 26, 1, 25, 7, 348, 38/98, 15.1.1998.29, 304, 8, 27, 2004]269ITR97(SC, 2000ECR429(SC, 2004)192CTR(SC)492, 177, 1729/93, 1).34, 91, 61, 1, 3, 1, 3, 1, 3, 3, 3).[Emphasis, 2000)9SCC286, 91, 2000)9SCC286, 38/98

PRODUCT: Memorandum, Notifications, Bench, 8 & 9

WORK_OF_ART: Existing Medium and Large Scale Industrial Units, Existing, Medium and Large Scale Industrial Units, the Memorandum of Understanding, the Memorandum of Understanding, the Memorandum of Undertaking

NORP: inter-State, Statute, Central Excise

PERCENT: 100%, about 40%, 10%, 40%

TIME: 11 a.m., under this Act

LOC: Lopes, Single Judge, Single

ORDINAL: 10th