Real judgements, distilled

Legal Case Shots

Court judgements broken down into the case type, how the decision played out, and the lesson worth remembering, with the full judgement available as a PDF.

Frequently asked questions

Is this suitable for use in legal research and court filings?+

Legal Case Shots is built to help you quickly identify and understand relevant precedent. For citation in pleadings or filings, always verify against the full judgment PDF and current citation format (e.g., 2026 INSC ___).

How is a "lesson learnt" different from the judgment's holding?+

The holding is what the court legally decided. The lesson learnt translates that into a practical takeaway: what a lawyer should factor into case strategy or client advice as a result of this precedent.

Is the full judgment available, or just a summary?+

Both. Each case shows a distilled summary (case type, key holding, and lesson learnt) and links to the full judgment as a PDF for when you need the complete text for research or citation.

Can I filter judgments by date or case type?+

Yes. Use Advanced Filters to narrow results by decision date and by practice area, including Constitutional Law, Criminal Law, Service & Administrative Law, Family Law, Civil Property & Inheritance, and Labour & Industrial Law.

Can I search judgments by a specific judge?+

Yes. You can filter judgments by the judge or bench that decided the case, which is useful for tracking how a particular judge has reasoned on similar issues across multiple rulings.

What is Legal Case Shots?+

Legal Case Shots is a searchable database of Supreme Court of India judgments, each broken down into the case type, the court's key holding, and a practical lesson learnt, with the full judgment available as a PDF for citation or deeper reading.

Tax & Customs LawSupreme Court of India

M/S Ultratech Cement Ltd. & Anr. v. State of Rajasthan & Ors.

Civil Appeal · 2020 INSC 456Decided 17 Jul 2020
Civil Appeal No. 2773 of 2020
Justice A.M. Khanwilkar · Justice Dinesh Maheshwari

Background

Ultratech Cement (formerly Grasim Industries) was granted a Capital Investment Subsidy of 75% of its sales tax/VAT liability for its Kotputli cement plant under Rajasthan's Investment Promotion Scheme, 2003, based on Entitlement Certificates issued by the State Level Screening Committee (SLSC) in 2011. Years later, in 2018, the State's Finance Department revised this down to 50%, holding the SLSC had erroneously granted the higher rate based on a misreading of an earlier government decision that had already been withdrawn, and ordered recovery of the excess with 18% annual interest.

Decision Breakdown

The Supreme Court upheld the State's power to revise the erroneous certificates, since the Scheme itself allowed revision within five years and the SLSC's grant of 75% subsidy was found to be an unauthorised, perverse reading of a decision that had been withdrawn before it could apply. However, the Court modified the interest rate: since the company itself had only ever given an undertaking to repay any excess subsidy at 12% per annum, and there was no finding that it had obtained the benefit through any fraud or misrepresentation, the higher 18% rate under the Scheme's default penalty clause could not be applied. The appeal was therefore partly allowed: the 50% subsidy cap was affirmed, but interest was reduced from 18% to 12% per annum.

Lesson Learnt

Government benefits availed under an officer's erroneous order can still be clawed back by the State within the time limits set by the scheme itself, even years later, but the rate of interest charged on recovery must match what the beneficiary actually agreed to, not automatically the harshest default penalty rate in the scheme.

M/S Ultratech Cement Ltd. & Anr. v. State of Rajasthan & Ors. – Legal Case Shots | LegalAware