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REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 6838 OF 2015
(Arising from S.L.P. (C) No. 26751/2013)
Lloyd Electric and Engineering Limited
Appellant (s)
Versus
State of Himachal Pradesh and others
Respondent (s)
JUDGMENT
KURIAN, J.:
Leave granted.
2.
1
Page1
Advocate
General
appearing
for
the
respondent-State.
2
Page2
5.
3
Page3
3.
4.
4
Page4
5.
6.
May, 2009
NOTIFICATION
In partial modification of this department
notification No. Ind.A(F)6-7/2004 dated 30th
December, 2004 notifying Industry Policy 2004
regarding grant of Incentives, Concessions and
Facilities to Industrial Units Himachal Pradesh
2004, the Governor, Himachal Pradesh is pleased
5
Page5
8.
6
Page6
9.
State is that since the notification under the Act providing for
tax concession was issued only on 18.06.2009 wherein it was
specifically
mentioned
that
the
notification
would
have
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Page7
position
we
have
referred
to
above.
The
State
accordingly,
Department
concerned,
having
viz.,
been
issued
Department
of
by
the
Industries,
(1999) 1 SCC 31
8
Page8
duly
notified
by
the
Department
concerned,
viz.,
Department of Industries.
11.
That
apart,
it
appears,
the
Excise
and
Taxation
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10
Explanation
I:-
For
the
purposes
of
this
notification,-
12.
(i)
(ii)
existing
industrial
unit
means
an
industrial
unit
which
commenced
production before 31.12.2004;
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11
(2006) 4 SCC 57
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Page11
12
14.
.....J.
(KURIAN JOSEPH)
.......J.
(ADARSH KUMAR GOEL)
New Delhi;
September 3, 2015.
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