JINDAL STEEL & POWER LTD.,NEW DELHI vs. ADDL. CIT, HARYANA
In the result, the appeal filed by the Revenue for the Assessment Year 2008-09 is dismissed
ITA 4185/DEL/2011[2008-09]Status: DisposedITAT Delhi01 Dec 2021AY 2008-09
Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)
For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Date of Hearing
Section 115JSection 143(3)Section 234BSection 80H
just a mode adopted to disburse the subsidy by the State
Government.
14. Our attention in this regard was also invited to section 8(5) of the Central Sales Tax Act, 1956, and section 10 of the Entry Tax Act, 1976, which empowers the State
Governments to exempt sales ... entry tax and electricity duty in the public interest:
•
Notification dated 24th April, 2000 was issued in respect of Sales Tax under section 8(5) of the Central Sales Tax Act, 1956;
•
Notification dated 24th April, 2000 was issued in respect of Entry Tax under section 10 of the Entry