Judgment briefs
Supreme Court of India

The State of Maharashtra & Ors. v. Prism Cement Limited & Anr

Central Sales Tax Act, 1956 – s.8(5)

Dismissed
Court
Supreme Court of India
Decided
12 Feb 2025
Citation
[2025] 2 S.C.R. 1861
Case no.
CIVIL APPEAL No. 13928/2015
Bench
Pamidighantam Sri Narasimha, Pankaj Mithal

Issue for consideration

Whether the amendment to s.8(5) of the Central Sales Tax Act, 1956 (CST Act), introduced by the Finance Act, 2002, applies retrospectively to take away tax exemption benefits granted under the Package Scheme of Incentives, 1993 (PSI 1993). Whether the in taking away a right accured to the assessee-respondent on mere prospective amendment of s.8(5) without revoking the Entitlement Certificate dated 24.03.1998 without notice or opportunity of hearing.

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