LLOYD ELECTRIC AND ENGINEERING LIMITED versus STATE OF HIMACHAL PRADESH AND OTHERS

LLOYD ELECTRIC AND ENGINEERING LIMITED versus STATE OF HIMACHAL PRADESH AND OTHERS

Eligible units are entitled to the concessional rate of Central Sales Tax at 1% from 01.04.2009 till 31.03.2013, based on the extended Industrial Policy, irrespective of the later date of statutory notification issued by the Excise and Taxation Department.

Parties
Appellant: Lloyd Electric and Engineering Limited; Respondents: State of Himachal Pradesh and Others
Jurisdiction
India
Judgment Date
03 September 2015
Procedural Posture
Civil Appeal / Final Judgment on Appeal From High Court
Outcome
Appeal allowed
Legal Topics
Central Sales Tax, Industrial Policy, Statutory Notification, Policy Implementation
Taxation Central Sales Tax Industrial Policy Statutory Notification Policy Implementation

Case Brief

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Parties

Lloyd Electric and Engineering Limited

Appellant

State of Himachal Pradesh and Others

Respondents

Procedural Posture

Civil Appeal / Final Judgment on Appeal From High Court

Legal Issues

  1. 1 Whether the appellant is liable to pay Central Sales Tax at 2 per cent on inter-State sales for the period 01.04.2009 to 17.06.2009 or at 1 per cent in view of the Industrial Policy of the State

Ratio Decidendi

Eligible units are entitled to the concessional rate of Central Sales Tax at 1% from 01.04.2009 till 31.03.2013, based on the extended Industrial Policy, irrespective of the later date of statutory notification issued by the Excise and Taxation Department.

Court Disposition

Appeal allowed

Orders

  • Impugned High Court judgment set aside
  • Appellant declared entitled to concessional rate of CST at 1% from 01.04.2009 till 31.03.2013 until varied by the State Government