Tagged “tax-exemption”

2 articles on tax-exemption.

LandmarkSupreme Court of India

Commissioner of Customs v. Dilip Kumar (2018): ambiguity in a tax exemption favours the Revenue

The Supreme Court's Constitution Bench in Dilip Kumar (2018) held that ambiguity in a tax exemption notification is construed in favour of the Revenue, overruling Sun Export Corporation.

Valkya Editorial·15 Jun 2026·8 min

Supreme CourtSupreme Court of India

Motilal Padampat Sugar Mills v. State of U.P. (1978): promissory estoppel against the Government

U.P. promised new sugar units a three-year sales-tax exemption; Motilal Padampat raised loans and built a plant, then the State resiled. The 1979 ruling on promissory estoppel against the Government.

Valkya Editorial·15 Jun 2026·7 min