Allowed
M/s.Deccan Cements Limited, 6-3-666/B, Somajiguda, Hyderabad v. The Assistant Commissioner(Ct)Ltu, Nalgonda.
Telangana HCWP/3989/2004
Case brief
AI extract
What is this about?
This writ petition challenged the denial of sales tax deferment by Assistant and Appellate Deputy Commissioners. The High Court held that cement varieties like sulphate resistant and pozzolana cement, included in the eligibility list, are entitled to deferment. Consequently, the impugned orders denying the claim were set aside and the petition allowed.
What did the court decide?
Impugned orders denying deferment of sales tax were set aside; writ petition allowed; petitioner entitled to deferment from date of commercial production.