2017-TIOLCORP-07-SC-MISC
Essar Steel India Ltd Vs State Of Gujarat
Whether exemption from payment of duty can be allowed when a Special Purpose Vehicle is supplying energy to industrial undertakings with whom it is not jointly generating the energy - NO : SC.
Whether an entity is entitled to duty exemption if it fails to satisfy the mandatory conditions stipulated u/s 3(2)(vii)(a)(i) of the 1958 Act for availing such exemption - NO : SC
Whether provisions granting exemptions under any law should be strictly construed - YES : SC
- Appeal dismissed: SUPREME COURT OF INDIA