Gujarat Ambuja Cement Ltd. and anr. Vs. Assessing Authority-cum-assistant Excise and Taxation Commissioner and ors.

Decided On : Aug-17-1999

Court : Himachal Pradesh

LAW: the Indian Companies Act, Rule 24, Section 31(1, the State Act, the Central Act, the State Act, the Central Act, Section 35, the State Act, Section 14(8, the State Act, Section 42, Section 42, Section 42, Rule 22.2.1, Section 8(4, the Central Act, Section 5-A of the Himachal Pradesh General Sales Tax Act, Section 34, the State Act, Section 31, Section 5-A of the Himachal Pradesh General Sales Tax Act, Section 5-A, Section 42 of the Himachal Pradesh General Sales Tax Act, Section 10 of the Act, Section 5-A, Rule 22, Article 226 of the Constitution of India, Rule 22, Rule 22, Rule 26, Rule 27, Section 42, Section 42, Section 12(3, Section 8, Central Act No, Section 42, Article 226 of the Constitution of India, Article 226 of the Constitution of India, Article 226 of the Constitution of India, Article 226, Section 42, Section 8(5)(a

ORG: D. Raju, XXXII, Central, Himachal Pradesh, the Central Sales Tax Act, Himachal Pradesh General Sales Tax Act, the State of Himachal Pradesh, Himachal Pradesh, the State Level Industrial Projects and Review Authority, Darlaghat, State, State, the World Bank/International Finance Corporation, the Industrial Development Bank of India, the Industries Department of Himachal Pradesh Government, Incentive Scheme, State, the Himachal Pradesh General Sales Tax Department, the Industries Department, Himachal Pradesh, VI, the Industries Department, the Industries Department, Excise and Taxation Department, IX, X., the Department of Industries, Central, Himachal Pradesh, the State of Himachal Pradesh, the Department of Industries, XI, The Excise and Taxation Department, the State Government, the State Government, the Industries Department, XIV, the Industries Department, the Excise and Taxation Department of the State Government, STE, XV, the Excise and Taxation Department, STE, STE, the Additional Excise and Taxation, the Sales Tax Department, the Additional Excise and Taxation, XIX, BJP, the State of Himachal Pradesh, HVC, the Commissioner of Sales Tax, the Himachal Pradesh General Sales Tax Act, XXI, STE, III, the Central Sales Tax Act, Himachal Pradesh General Sales Tax Act, the Central Sales Tax Act, STE, the Additional Commissioner (Appeals, Clause 5, the Additional Excise and Taxation, Himachal Pradesh, State, Financial, State, STE, Central, Court, the Additional Excise and Taxation, Central, Himachal Pradesh, the Central Sales Tax Act, Himachal Pradesh General Sales Tax Act, the Himachal Pradesh General Sales Tax Act, the Incentive Rules, the State of Himachal Pradesh, the Industrial Incentive Rules, the Himachal Pradesh General Sales Tax Act, STE, STE, Central Sales Tax Acts, the Incentive Rules, Central, the Central Sales Tax Act, State, the Himachal Pradesh General Sales Tax Act, the Himachal Pradesh General Sales Tax Act, the Central Sales Tax Act, Court, Government, Himachal Pradesh, the Incentive Rules, Himachal Pradesh Government, STE, STE, Government, State, Central Acts, STE, the Central Sales Tax Act, State, State, Government, Court, the Incentive Rules, the Himachal Pradesh General Sales Tax Act, Reliance, Government, Government, the Incentive Rules, Reliance, Court, Court, Court, the empowered committee, the State Government, Court, State, State, the Sales Tax Acts, the General Sales Tax Act, C.M.P., the Central Sales Tax Act, the State Government, State, the Industries Department, the General Sales Tax, the Industries Department, the Himachal Pradesh Government, the Sales Tax Acts--State, Central, Court, Himachal Pradesh, Himachal Pradesh, the State Government, Himachal Pradesh, Government, Small-Scale Industries, Government of India, the State Government, the Himachal Pradesh General Sales Tax Act, the State of Himachal Pradesh, the Industries Department, the State Government, State, the Himachal Pradesh General Sales Tax Act, Sales Tax, Central, State, the Department of Industries, IPARA, Government, Himachal Pradesh, Director of Industries, Labour, the Director of Industries, the Industrial Project Approval and Review Authority, Industrial Project Approval and, Review Authority, the Industries Department of the State, Himachal Pradesh, State, Himachal Pradesh, CST, GST, CST, the State Government, the Central Sales Tax Act, Himachal Pradesh, Himachal Pradesh (Extraordinary, Table, Village Suli, District Solan, the Himachal Pradesh General Sales Tax Act, Himachal Pradesh, the Central Sales Tax Act, The Associated Cement Companies Limited, the Central Sales Tax Act, the The Associated Cement Companies Limited, and(b, Associated Companies Limited, the Central Sales Tax Act, Himachal Pradesh, the Himachal Pradesh General Sales Tax Act, Government Notification, STC, Himachal Pradesh (Extraordinary, the empowered committee, the Government of Himachal Pradesh, and(e, the Central Sales Tax Act, Gujrat Ambuja Limited--Exemption (Himachal Pradesh)Notification No, Himachal Pradesh, Himachal Pradesh, Gujrat Ambuja Limited, Associated Cement Corporation Ltd., EXN-C(9)2/90-IV, Gopinath & Sons, the Himachal Pradesh General Sales Tax Act, Financial, Court, Tribunal, Court, Gopinath & Sons, State, Court, the Industry Department of the Government, the State Government, the Himachal Pradesh Government, Motilal Padampat Sugar Mills Co. Ltd., State of Uttar Pradesh, the State of a, Bihar v. Suprabhat Steel Ltd., the State Government, State, State, the apex Court, AIR1996SC524 (State Level Committee, India Ltd., the apex Court, Court, Bajaj Tempo Ltd., the Central Sales Tax Act, State, the Himachal Pradesh General Sales Tax Act, the Central Sales Tax Act, STE, Himachal Pradesh General Sales Tax Act, STE, the Himachal Pradesh General Sales Tax Act, the Central Sales Tax Act, the State Under Section 5A of the Himachal Pradesh General Sales Tax Act, the Central Sales Tax Act, the Central Sales Tax Act, the General Sales Tax Act, Rules, State of Madhya Pradesh, Orient Paper Mills Ltd., the Supreme Court, Cooch Behar Contractors' Association, Titaghur Paper Mills Co. Ltd., Associated Cement Company Ltd., Government of Andhra Pradesh

CARDINAL: two, 51, 2, 1968.3, 500, 50, at least 200, 50, at least 200, 27(1, 12, 391, 353, 1, 9, more than 50, more than 200, three, 1, two, 18.50, 1, 18.50, 1.50, 5.50, four, 10, one and half, 52, 11, 1968.12, 51, 1999.13, 1 to 3, 4, 1, two, 2.1, one, 1968.14, 2, more than 10, 1.74, 47, 8, 226, 227, 226, 227, 2)(rrr, 382, 21,63,41,738, 382, 1996.17, 4, 5, 7, 391, 353, two, 1995.18, 2, 3, 4, 382, them.20, three, 382, 752, one, one, 2(rrrr, four, 220, 2, 9, 11.4, 1, 50, at least 200, 22 to 25, 50, at least 200, 24.3, more than 50, 12, 11.3, 11.4, 24, 24.2, 24.4, 24.2, 1, 24.3, at least, 1, at least 50, at least 200, 12, one, 12, 2(1)(rrr, 27(1, 27.1, 12, 12, 27(3, 6, 1, 24, 1, 1, 1, 24, 2, 9, 9, 1, 3, 1, 2, 4, 14, 90, 1, fifty, more than, fifty, 1, 2, 90, 16).(d, 1996.Whereas, 5, 1, 24, 24, 220, 220, 1979]118ITR326(SC, 1966]2SCR457, 1989]177ITR431(SC, 1992]196ITR188(SC, 1, 2, 3, 1, 2, 1977]2SCR149, 103, 477, 1985]3SCR26, 58, 223

PERSON: C.W.P.No, VIII.6, para l(a, Nos, Nos, Shanti Bhushan, A.M. Singhvi, A.M. Singhvi, Bharatji Aggarwal, Shri Rajiv Nayyar, Shri Shanti Bhushan, Shri Nayyar, Rule 11.1, Revised, Rule 11.2,11.3, AMENDMENT.1, P.O. Darlaghat, Tehsil Arki, P.O. Barmana, Barmana, District Bilaspur, conditions,--, Barmana, District Bilaspur, Barmana, District Bilaspur, District Solan, Barmana, H.B. Gandhi, H.B. Gandhi, Shri Shanti Bhushan, issue.27, Revised, C.A. Abraham v. Income-tax Officer, Lordships, Amritsar, Strawboard, Orissa

DATE: 1999, February 8, 1999, the assessment years 1995-96, 1996-97, January 30, 1996, a period of, nine years, September 26, 1995, September, 1995, 1956, 1956, the year 1991, the year 1989, February 19, 1990, March 27, 1991, February 14, 1992, June 30, 1995, August 11, 1995, July 31, 1992, March 27, 1991, May 1, 1992, between May 1, 1992 and, March 31, 1993, November 25, 1992, January 13, 1993, January, 1995, January 28, 1995, June 30, 1995, September 30, 1995, January 28, 1995 and, June 30, 1995, December 1, 1994, March 27, 1991, July 31, 1992, May 1, 1992, between May 1, 1992 and, March 31, 1995, December 31, 1994, March 27, 1995, July 6, 1995, 9 and 7 years, May 1, 1992, August 11, 1995, September 26, 1995, January 24, 1996, September 26, 1995, August 11, 1995 to, January 30, 1996, December 31, 1994, February 6, 1996, 108 months, January 13, 1993, July 31, 1992, November 25, 1992, January 30, 1996, February 2, 1996, July 6, 1995, January 30, 1996, March 1, 1992, January 13, 1993, February 15, 1996, June 11, 1996, January 30, 1996 to March 31, 1996, March 31, 1998, March 14, 1997, the assessment year 1995-96, January 30, 1996, September 26, 1995, January 30, 1996, May 27, 1997, the year 1995-96, February 6, 1996, January 30, 1996, September 26, 1995, the assessment year 1996-97, October 24, 1997, March 24, 1998, 1968, April 29, 1998, May 4, 1998, the year 1995-96, the year 1996-97, the year 1996-97, December 31, 1994, the year 1997-98, June 18, 1998, March 14, 1997, May 27, 1995, the assessment year 1995-96, October 3, 1998, October 9, 1998, February 6, 1996, September 26, 1995, year 1997-98, December 1, 1998, January 30, 1996, February 6, 1996, December 1, 1998, January 4, 1999, the assessment year 1997-98, October 3, 1998, October 6, 1998, February 9, 1999, April, 1998 to December, 1998, 8, 9, the years 1992-93 to 1995-96, the assessment years, 1992-93 to 1995-96, June 30, 1995, August 11, 1995, February 8, 1999, 1999, December 1, 1998, January 8, 1999, the assessment year 1997-98, February 8, 1999, the assessment years 1995-96, 1996-97, January 30, 1996, a period of, nine years, September 26, 1995, September, 1995, 1956, 6, 1968, January 30, 1996, January 30, 1996, February 6, 1996, July 31, 1992, December 1, 1994, December 1, 1994, July 31, 1992, December 1, 1994, July 31, 1992, 1968, 1956, January 13, 1993, July 31, 1992, April 1, 1991, December 1, 1994, January 13, 1993, September 26, 1995, January 13, 1993, the years 1995-96, February 6, 1996 to March 31, 1996, 1996-97 and, 1997-98, February 15, 1996, April 12, 1996, February 2, 1996, February 2. 1996, the year 1995-98, 1996-97, 1992-93 to June 30, 1995, the years 1995-96, 1996-97, 1997-98, the years 1995-96, 1996-97, 1995-96, 1996-97, 1997-98, 1968, 1968, 1968, 1956, January 30, 1996, February 2, 1996, September 26, 1995, July 31, 1992, September 26, 1995, January 13, 1993, April 1, 1991, December 1, 1994, January 13, 1993, July 31, 1992, January 28, 1995 and, June 30, 1995, December 1, 1994, February 2, 1996, December 1, 1994, December 1, 1994, March 27, 1995, December 31, 1994, February 2, 1996, May 1, 1992, March 31, 1995, February 2, 1996, May 27, 1997, the year 1995-96, May 29, 1997, April 25, 1998, April 29, 1998, January 30, 1996, 1968, 1956, 1995, 1968, 1996-97, 1995, January 30, February 2, 1996, September 26, 1995, December 1, 1994 and July 6, 1995, January 13, 1993, July 31, 1992, January 23, 1996, February 2, 1996, December 1, 1994, May 1, 1992 and, March 31, January 30, 1996, May 1, 1992, January 13, 1993, February 14, 1992, February 14, 1992, September 25, 1992, February 14, 1992, January 30, 1996, January 30, 1996, May 1, 1992, November 30, 1994, September 26, 1995, January 13, 1993, November 25, 1992, January 23, 1996, February 2, 1996, January 23, 1996, 1995, January 13, 1993, between May 1, 1992 and, March 31, 1995, 1995, 1995, January 13, 1993, 1994, four months, February 2, 1996, January 13, 1993, December 1, 1994, March 31, 1995, 1994, December 1, 1994, February 2, 1996, December 1, 1994, January 30, 1996, 90 days, November 10, 1995, August 11, 1995, December 19, 1995, July 6, 1995, 90 days, May 29, 1997, 1999, July 7, 1999, March 27, 1991, 1991, 1991, April 1, 1991, 1984, April 1, 1991, 1968, 1956, 7 and 6 years, the year ending, years, successive years, one year, July 31, 1992, 1991, 1992, Rule 2(rrr, May 1, 1992, between May 1, 1992 and, March 31, 1993, May 1, 1992, Rule 22.3, May 1, 1992, March 31, 1993, 1968, 1956, 9 and 7 years, 90 days, 6, 4, 3 years, December 1, 1994, 1994, 1994, May 1, 1992, May 1, 1992, March 31, 1995, 9 and 7 years, the fourth year, 9 and 7 years, 1991, 1995, 1995, 9 and 7 years, 9 and 7 years, every year, 90 days, 4, 3 years, 1968, 1956, 1968, the 30th January, 1996, 1968, December 31, 1994, December 31, 1994, 1968, 1968, 1968, 1956, 1968, 1956, each financial year of the period, the year 1991-92, each financial year, 1968, 1956, 1968, paras 5, 7, 8, 9, 11, 12, 13, 1992, September 25, 1992, 1993, 16, October 1, 1992, the 1st day of May, 1992, between the 1st day of May, 1992, the 31st day of March, 1995, 1992, 1993, 1968, 1956, the 30th January, 1956, 30th January, 1996, 1968, 1968, May 27, 1997, May 29, 1997, Rule 1.2(b, July 7, 1999, 1999, 1999, 1961]41ITR425(SC, '11, '30, 1968, 1956, 1956, 1968, 1956, January 30, 1996, 1968, 1956, 1968, 1956, 1957, 1996, 1985

WORK_OF_ART: 'Ambuja Cement', Under Section 5A, 'The Revised Amendment Rules, 'Amendment II Rules, 'the Amendment III Rules, Exemption-- Amendment (Himachal Pradesh).Notification, Under Section 5A of the Act

GPE: India, India, Washington, XIII, XX, India, Clause, IV, District Bilaspur, Rajpatra, Clauses, and(f, District Bilaspur, Bombay, Bombay City-III, Bombay

LOC: Solan District, Incentive Rules

NORP: XII.7, Central Acts, Rules, Rules, Rules, Rules, Rules, Rules

PRODUCT: Revision Nos, Rule 1.2

ORDINAL: first, firstly, sixth, first, first

EVENT: RM-II, STE-II, STE-II, STE-II

TIME: the minutes of the first and

MONEY: 1 per cent, 50 per cent, 50 per cent, 50 per cent

QUANTITY: 5,51,664 metric tonnes, 3,71,028 metric tonnes, 9,22,692 metric tonnes, 1-12/73-E &