Gujarat Industrial Development Act, 1962

The Supreme Court interpreted the proviso to Section 2(15) of the Income Tax Act, 1961, which defines 'charitable purpose' for entities advancing 'any other object of general public utility' (GPU). The Court held that a GPU charity cannot engage in trade, commerce, or business, or provide services in relation thereto, …

The petitioners OCL India Ltd., SAIL and Hindalco challenged the levy of entry tax under the Orissa Entry Tax Act, 1999 (and similar statutes in Uttar Pradesh) on the ground that industrial townships, which had been excluded from municipal limits by notifications under the proviso to Article 243Q, were not "local areas…

The MGR Industries Association, whose members operate in an area declared as an industrial development area under the Uttar Pradesh Industrial Area Development Act, 1976, challenged a tax demand by the Zila Panchayat under the Uttar Pradesh Kshetra Panchayat and Zila Panchayat Adhiniyam, 1961, claiming exemption under …