Procedural

Mangalore Chemicals & Fertilizers Ltd. vs. Dy. Commissioner of Commercial Taxes & Ors.

Mangalore Chemicals & Fertilizers Ltd. vs. Dy. Commissioner of Commercial Taxes & Ors. 1992 Supp (1) SCC 21 Key Words: Substantial, Procedural, Non-compliance, Statutory, Mandatory, Technicalilties Facts: Karnataka State Government issued a notification (1969) in order to provide certain incentives to entrepreneurs starting new industries in the State. The notification contained a package of reliefs…