9911796707
TMI Blog2000 (1) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... . Singh, M.L. Patodi, Yashank Adhyaru, U.A. Rana , A.K. Srinivastava, Pradeep Aggarwal, A. Mishra, Ms. Madhurima Tatia, Ms. Pratibha Jain, A. Pednekar, A.P. Dhamija, Umesh Bohare, L.P. Singh Ms. H. Wahi, S. Tripathi and Ms. Arshi Suhail, for the parties. Senior Advocates: Shanti Bhushan, Vinod A. Bobde, R.F. Nariman, B.Sen, K.K. Venugopal, H.N. Salve, F.S. Nariman and A.B. Rohtagi, for thje parties. -------------------------------------------------- The judgment of the Court was delivered by S.P. BHARUCHA, J.-In W.P. (C) No. 674 of 1997: The State of Rajasthan, the respondent, had issued notifications dated January 8, 1990, June 27, 1990 and March 7, 1994 in exercise of the powers conferred by section 8(5) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STC 11 (SC); (1997) 5 SCC 406 did not lay down the correct law and it was, therefore, overruled. It may be mentioned that the earlier judgment of this Court in the case of Indian Cement Ltd. v. State of Andhra Pradesh [1988] 69 STC 305 (SC); (1988) 1 SCC 743 was also considered and overruled. 3.. The petitioners are manufacturers of cement in the respondent-State. They had been assessed to sales tax for the assessment years 1994-95 and 1995-96 on the basis of the reduced rate of sales tax payable on inter-State sales under the notification dated March 7, 1994. For the assessment year 1996-97 no assessment order had been passed. On September 26, 1997, they were served with show cause notices in relation to all the three assessment years. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution Bench judgment which had overruled the decision in Shri Digvijay Cement Co. v. State of Rajasthan [1997] 106 STC 11 (SC) based upon which the show cause notices had been issued. 5.. Learned counsel for the respondent-State did not dispute that this had been the stand all through. His submission was that the show cause notices had been issued implementing the judgment in the case of Shri Digvijay Cement Co. [1997] 106 STC 11 (SC); (1997) 5 SCC 406. 6.. In the case of British Physical Lab India Ltd. [2000] 119 STC 6 (SC), a notification granting a reduced rate of tax was struck down. The State Government which had issued the notification then sought to recover the difference between the reduced rate and the rate generally ..... X X X X Extracts X X X X X X X X Extracts X X X X
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