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Jai Beverages Pvt. Ltd. set up a soft‑drink bottling plant in Jammu with a capital outlay of over Rs 27 crore and sought exemption from General Sales Tax and Central Sales Tax under the Jammu & Kashmir New Industrial Policy (1998‑2003) which offered special incentives to "prestigious units" having …
The Supreme Court examined the validity of Notification SRO 348 dated 20 August 1982, which imposed an additional toll of Rs 0.06 per kilogram on dry fruits such as almonds, walnuts and kernels exported from Jammu & Kashmir. The petitioners argued that the levy was a fee requiring quid‑pro‑quo and …
Devi Dass Gopal Krishen Ltd. and another, manufacturers of edible oil in Punjab and Haryana, sold their product in Jammu & Kashmir where a notification dated 7 March 1991 under Section 5 of the Jammu & Kashmir General Sales Tax Act, 1962 exempted local manufacturers from sales tax. The tax rate on …
The Supreme Court examined whether Government Orders 159 (26‑Mar‑1971) and 414 (25‑Aug‑1971) issued by the Jammu & Kashmir government constituted valid tax exemption orders under Section 5 of the Jammu & Kashmir General Sales Tax Act, 1962, and whether the exemption applied for five years or ten …
