STATE OF JAMMU CIVIL SECRETARIAT COMMISSIONER vs M/S.R.C.FLOUR MILLS . — C.A. No. 9846/2011
Case under Section XI-B. Status: DISPOSED.
CNR: SCIN010007052006
Filing Date
04-01-2006 03:15 PM
Registration No
C.A. No. 9846/2011
Diary Number
705/2006
Order Date
18-08-2017
Document Type
Judgement - of Main Case
Disposal Type
Allowed
Acts & Sections
Petitioner(s)
STATE OF JAMMU CIVIL SECRETARIAT COMMISSIONER
Adv. M. SHOEB ALAM (Dead / Retired / Elevated) M. SHOEB ALAM (Dead / Retired / Elevated) [P-2] SUNIL FERNANDES (Dead / Retired / Elevated)
Respondent(s)
M/S.R.C.FLOUR MILLS .
Hearing History
Judge: HON'BLE MR. JUSTICE RANJAN GOGOI and HON'BLE MR. JUSTICE NAVIN SINHA
Fixed Date by Court
Fixed Date by Court
| Date | Purpose |
|---|---|
| 18-08-2017 | Fixed Date by Court |
| 09-08-2017 | Fixed Date by Court |
Orders in this case
Common Record of Proceedings — heard with connected matters
Lead case: C.A. No. 9844/2011
Case Summary: State of Jammu & Kashmir v. Trikuta Roller Flour Mills Pvt. Ltd. Outcome: Supreme Court allowed the State's appeals and set aside the High Court's order. The Court upheld the State's 1993 policy decision capping central sales tax (CST) refunds to small-scale industrial units at Rs. 2 lacs per annum, rejecting claims based on promissory estoppel. The Court clarified that previously granted refunds need not be withdrawn or repaid. Key Reasoning: The Court held that CST refunds are executive policy concessions with no indefeasible legal right. Fraudulent claims, misuse of exemptions, and erosion of State finances justified the policy modification without being arbitrary. Next Steps: No further hearings scheduled; judgment is final. This case analysis is maintained by casestatus.in based on publicly available court records.
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