THE STATE OF MAHARASHTRA FINANCE DEPARTMENT THROUGH ITS SECRETARY vs PRISM CEMENT LIMITED — C.A. No. 13928/2015

Summary The Supreme Court dismissed Maharashtra's appeal against Prism Cement Limited regarding sales tax exemption benefits. The court held that once tax exemption certificates were granted to the company (dated 1998) under the Package Scheme of Incentives 1993 without requiring Form C/D declarations, those substantive rights could not be retroactively withdrawn by the 2002 amendment to the Central Sales Tax Act—which made such forms mandatory for future exemptions. The amendment's requirements apply only prospectively from May 11, 2002, and cannot be imposed on accrued rights granted earlier. All related appeals (7 others) were also dismissed accordingly. This case analysis is maintained by casestatus.in based on publicly available court records.