The Constitution of India, 1950, Articles 32 and 142, along with the West Bengal Housing Industry Regulation Act, 2017, have been examined for their constitutional validity. The WB-HIRA has repealed the WB 1993 Act, but it is found to be inconsistent with RERA, rendering it unconstitutional. As a re...

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M/s. Vellanki frame works Vs. The Commercial Tax Officer, Visakhapatnam

Judgement Date : january/2021, Citation : 2021 Latest Caselaw 21 SC

Headnote :

A. Under Section 147 of the Customs Act, 1962, the appellant argued that he was acting as an agent for the end customer. However, a Customs House Agent\'s role is limited to submitting documents for the clearance of imported goods on behalf of the importer or owner. Such an agent cannot be considere...

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SURENDRA KUMAR BHILAWE vs. NEW INDIA ASSURANCE COMPANY LTD.

Judgement Date : june/2020, Citation : 2020 Latest Caselaw 405 SC

Headnote :

IMPORTANTThe certificate of insurance is considered to be transferred to the new owner of the vehicle upon the transfer of the vehicle.IMPORTANTThe owner of the vehicle refers to the individual in whose name the motor vehicle is registered.A. Under the Consumer Protection Act, 1986, and the Motor Ve...

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PANDURANG GANPATI CHAUGULE vs. VISHWASRAO PATIL MURGUD SAHAKARI BANK LIMITED

Judgement Date : may/2020, Citation : 2020 Latest Caselaw 356 SC

Headnote :

CRUCIALThe recovery process outlined in Section 13 of the SARFAESI Act applies to Cooperative Banks.The Reserve Bank of India exercises significant and comprehensive control over primary credit societies engaged in banking activities.Co-operative banks, whether established under State legislation or...

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COMMERCIAL TAX OFFICER vs. M/S BOMBAY MACHINERY STORE

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 344 SC

Headnote :

The Central Sales Tax Act of 1956, specifically Sections 3 and 6, along with Section 51 of the Sale of Goods Act of 1930 and the Rajasthan Sales Tax Act of 1954, state that the transfer of documents of title occurs after the goods have arrived at their destination within the state. When goods are ha...

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COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs. M/S UNIVERSAL FERRO & ALLIED CHEMICALS LTD.

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 256 SC

Headnote :

IMPORTANTThe terms `sale\' and `purchase\' as defined under the Central Excise Act encompass the transfer of possession of goods in exchange for valuable consideration.Goods produced and manufactured by an Export Oriented Unit (EOU) entirely from raw materials sourced in India do not require permiss...

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INTERNET AND MOBILE ASSOCIATION OF INDIA vs. RESERVE BANK OF INDIA

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 238 SC

Headnote :

IMPORTANTCryptocurrencies, also known as virtual currencies, are not recognized as legal tender; however, they can perform many of the functions of traditional currency.Cryptocurrencies can be classified under the category of \"other similar instruments\" as specified in Section 2(h) of FEMA, 1999.T...

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ASSISTANT ENGINEER (D1) AJMER VIDYUT VITRAN NIGAM LIMITED vs. RAHAMATULLAH KHAN ALIAS RAHAMJULLA

Judgement Date : february/2020, Citation : 2020 Latest Caselaw 177 SC

Headnote :

IMPORTANTThe electricity company is prohibited from taking coercive actions to disconnect electricity supply for the recovery of any additional or supplementary charges that arise after the two-year limitation period has expired.A. According to Section 56(2) of the Electricity Act, 2003, while the c...

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M/S SHANTI CONDUCTORS (P) LTD vs. ASSAM STATE ELECTRICITY BOARD

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1288 SC

Headnote :

A. Under Article 137 of the Constitution of India, 1950, and Order 7, Rule 6 of the Civil Procedure Code, 1908, along with Section 19 of the Limitation Act, 1963, a suit can be dismissed on the basis of limitation. The judgment determined that the limitation period for the petitioner\'s suit was gov...

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GREAT EASTERN SHIPPING CO. LTD. vs. STATE OF KARNATAKA

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1193 SC

Headnote :

A. Under Article 366(29A)(d) of the Constitution of India and Section 5C of the Karnataka Sales Tax Act, 1957, the transfer of the right to use a tug is considered a deemed sale. In this case, contractors \'let\' and charterers \'hire\' a goods vessel for a duration of six months. The term \'let\' i...

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STATE OF WEST BENGAL vs. CALCUTTA CLUB LIMITED

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 943 SC

Headnote :

IMPORTANTIncorporated Clubs are exempt from GST - The doctrine of mutuality applies to these clubs - Services rendered to members of Incorporated Clubs are not subject to Service Tax.A. Article 366(29-A)(e) of the Constitution of India, 1950 - West Bengal Sales Tax Act, 1994, Sections 2(10) and 9 -...

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NEVADA PROPERTIES PVT. LTD vs. THE STATE OF MAHARASHTRA

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 865 SC

Headnote :

IMPORTANTThe term \'any property\' in Section 102 of the Cr.P.C., 1973 does not encompass immovable property - A police officer lacks the authority to remove an individual from their occupation and take possession of immovable property for the purpose of seizing it.A. Criminal Procedure Code, 1973 S...

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M/s. D.J. Malpani Vs. Commissioner of Central Excise, Nashik

Judgement Date : april/2019, Citation : 2019 Latest Caselaw 357 SC

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Uttar Haryana Bijli Vitran Nigam Ltd. (UHBVNL) Vs. Adani Power Ltd.

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 170 SC

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M/s. Tata Motors Ltd. Vs. The Deputy Commissioner of Commercial Taxes (SPL)

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 88 SC

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State of Karnataka and ANR Vs M/S Durga Projects Inc [March 06, 2018]

Judgement Date : march/2018, Citation : 2018 Latest Caselaw 156 SC

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Commissioner of Customs Central Excise and Service Tax, Guntur Vs. M/S. The Andhra Sugars Ltd. [FEBRUARY 05, 2018]

Judgement Date : february/2018, Citation : 2018 Latest Caselaw 67 SC

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Commissioner of Central Excise Service Tax Vs. Ultra Tech Cement Ltd. [FEBRUARY 01, 2018]

Judgement Date : february/2018, Citation : 2018 Latest Caselaw 58 SC

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Securities and Exchange Board of India Vs. M/s. Opee Stock-Link Ltd. & ANR [JULY 11, 2016]

Judgement Date : july/2016, Citation : 2016 Latest Caselaw 478 SC

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State of West Bengal and Others Vs. Calcutta Club Limited [May 04, 2016]

Judgement Date : may/2016, Citation : 2016 Latest Caselaw 343 SC

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Commissioner of Commercial Taxes, Thiruvananthapuram, Kerala Vs. M/s K.T.C. Automobiles [January 29, 2016]

Judgement Date : january/2016, Citation : 2016 Latest Caselaw 98 SC

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M/S Gujarat Ambuja Exports Ltd & ANR. Vs. State of Uttarakhand & Ors. [December 9, 2015]

Judgement Date : december/2015, Citation : 2015 Latest Caselaw 804 SC

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Commissioner, Central Excise & Customs, Kerala Vs. M/s Larsen & Toubro Ltd. [August 20, 2015]

Judgement Date : august/2015, Citation : 2015 Latest Caselaw 540 SC

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State of Karnataka Etc. Vs. M/S Pro Lab & Ors. Etc. [JANUARY 30, 2015]

Judgement Date : january/2015, Citation : 2015 Latest Caselaw 70 SC

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M/S. Kone Elevator India Pvt. Ltd. Vs. State of Tamil Nadu and Ors. [May 06, 2014]

Judgement Date : may/2014, Citation : 2014 Latest Caselaw 334 SC

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Agricultural Produce Market Committee Vs. Biotor Industries Ltd. & ANR. [November 29, 2013]

Judgement Date : november/2013, Citation : 2013 Latest Caselaw 840 SC

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State of U.P & Ors. Vs. Jaiprakash Associates Ltd. [OCTOBER 18, 2013]

Judgement Date : october/2013, Citation : 2013 Latest Caselaw 736 SC

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M/S. Larsen & Toubro Limited & ANR. Vs. State of Karnataka & ANR. [September 26, 2013]

Judgement Date : september/2013, Citation : 2013 Latest Caselaw 688 SC

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M/s Purbanchal Cables & Conductors Pvt. Ltd. Vs. Assam State Electricity Board & Another [July 10, 2012]

Judgement Date : july/2012, Citation : 2012 Latest Caselaw 354 SC

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Phulchand Exports Ltd. Vs. OOO Patriot

Judgement Date : october/2011, Citation : 2011 Latest Caselaw 761 SC

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Dharmarth Trust J&K Jammu & Ors. Vs. Dinesh Chander Nanda [2010] INSC 714 (8 September 2010)

Judgement Date : september/2010, Citation : 2010 Latest Caselaw 647 SC

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Union of India & Ors. Vs. M/S Martin Lottery Agencies Ltd. [2009] INSC 906 (5 May 2009)

Judgement Date : may/2009, Citation : 2009 Latest Caselaw 452 SC

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Accounts Officer, Jharkhand State Electricity Board and Anr Vs. Anwar Ali [2007] Insc 1025 (9 October 2007)

Judgement Date : october/2007, Citation : 2007 Latest Caselaw 812 SC

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Numaligarh Refinery Ltd Vs. Daelim Industrial Company Ltd [2007] Insc 899 (6 September 2007)

Judgement Date : september/2007, Citation : 2007 Latest Caselaw 686 SC

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State of Rajasthan & Anr Vs. Rajasthan Chemist Association [2006] Insc 445 (24 July 2006)

Judgement Date : july/2006, Citation : 2006 Latest Caselaw 445 SC

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Dhampur Sugar Mills Ltd. Vs. Commissioner of Trade Tax, U.P [2006] Insc 311 (12 May 2006)

Judgement Date : may/2006, Citation : 2006 Latest Caselaw 311 SC

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M/S. Sunrise Associates Vs. Govt. of Nct of Delhi & Ors [2006] Insc 255 (28 April 2006)

Judgement Date : april/2006, Citation : 2006 Latest Caselaw 255 SC

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Smt. Claude-Lila Parulekar Vs. M/S. Sakal Papers Pvt. Ltd. & Ors [2005] INSC 195 (18 March 2005)

Judgement Date : march/2005, Citation : 2005 Latest Caselaw 195 SC

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Smt. Claude-Lila Parulekar Vs. M/S. Sakal Papers Pvt. Ltd. & Ors [2005] INSC 192 (18 March 2005)

Judgement Date : march/2005, Citation : 2005 Latest Caselaw 192 SC

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Tata Consultancy Services Vs. State of Andhra Pradesh [2004] Insc 686 (5 November 2004)

Judgement Date : november/2004, Citation : 2004 Latest Caselaw 645 SC

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Secretary, Thirumurugan Co-Operative Vs. M. Lalitha & Ors [2003] INSC 627 (11 December 2003)

Judgement Date : december/2003, Citation : 2003 Latest Caselaw 619 SC

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M.S. Madhusoodhanan & ANR Vs. Kerala Kaumudi Pvt. Ltd. & Ors [2003] INSC 346 (1 August 2003)

Judgement Date : august/2003, Citation : 2003 Latest Caselaw 342 SC

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Government of Maharashtra & Ors Vs. M/S Deokar's Distillery [2003] Insc 158 (10 March 2003)

Judgement Date : march/2003, Citation : 2003 Latest Caselaw 157 SC

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R.D. Goyal & ANR Vs. Reliance Industries Ltd [2002] INSC477 (20 November 2002)

Judgement Date : november/2002, Citation : 2002 Latest Caselaw 478 SC

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M/S Haridas Exports Vs. All India Float Glass Mfrs. Assn. & Ors [2002] INSC 298 (22 July 2002)

Judgement Date : july/2002, Citation : 2002 Latest Caselaw 298 SC

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M/S Haridas Exports Vs. All India Float Glass Mfrs. Assn. & Ors [2002] INSC 296 (22 July 2002)

Judgement Date : july/2002, Citation : 2002 Latest Caselaw 296 SC

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Vasantha Viswanathan & Ors Vs. V.K. Elayalwar & Ors [2001] INSC 419 (24 August 2001)

Judgement Date : august/2001, Citation : 2001 Latest Caselaw 419 SC

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Regional Provident Fund Commissioner Vs. Shiv Kumar Joshi [1999] INSC 424 (14 December 1999)

Judgement Date : december/1999, Citation : 1999 Latest Caselaw 424 SC

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Ferro Alloys Corporation Ltd. Vs. Union of India & Ors [1998] INSC 607 (14 December 1998)

Judgement Date : december/1998, Citation : 1998 Latest Caselaw 607 SC

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Ferro Alloys Corporation Ltd. Vs. Union of India & Ors [1998] INSC 605 (14 December 1998)

Judgement Date : december/1998, Citation : 1998 Latest Caselaw 605 SC

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Morgan Stanley Mutual Fund Vs. Kartick Das [1994] INSC 341 (20 May 1994)

Judgement Date : may/1994, Citation : 1994 Latest Caselaw 336 SC

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Lucknow Development Authority Vs. M.K. Gupta [1993] INSC 483 (5 November 1993)

Judgement Date : november/1993, Citation : 1993 Latest Caselaw 476 SC

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Marwar Tent Factory Vs. Union of India & Ors [1989] INSC 337 (9 November 1989)

Judgement Date : november/1989, Citation : 1989 Latest Caselaw 337 SC

Headnote :

The appellant is a company based in Jodhpur, Rajasthan, that specializes in the manufacture and sale of tents and tarpaulins. It regularly supplies these products to defense services. The Director General of Supplies and Disposal called for tenders for the supply of tents, and the appellant submitte...

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Builders Association of India & Ors Vs. Union of India & Ors [1989] INSC 114 (31 March 1989)

Judgement Date : march/1989, Citation : 1989 Latest Caselaw 114 SC

Headnote :

The petitioners in this writ petition are construction contractors involved in building projects such as buildings, factories, and bridges. They have contested the imposition of sales tax by the relevant State Governments under their respective sales tax laws on the revenue generated from the works...

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Coffee Board, Karnataka, Bangalore Vs. Commissioner of Commercial Taxes [1988] INSC 164 (11 May 1988)

Judgement Date : may/1988, Citation : 1988 Latest Caselaw 163 SC

Headnote :

The Coffee Board, the appellant, submitted writ petitions to the High Court seeking a declaration that the mandatory delivery of coffee under section 25(i) of the Coffee Act, 1942 does not constitute a sale. They argued that section 2(t) of the Karnataka Sales Tax Act, 1957 should be invalidated if...

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Food Corporation of India Vs. Surendra, Devendra & Mohendra Transport Co [1987] INSC 370 (10 December 1987)

Judgement Date : december/1987, Citation : 1987 Latest Caselaw 369 SC

Headnote :

The respondent was appointed as a transport and handling contractor by the appellant, based on the terms and conditions outlined in three consecutive written agreements between the two parties. Following the emergence of disputes, an arbitrator was appointed in accordance with the arbitration clause...

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Executive Engineer Irrigation Galimala & Ors A Vs. Abaaduta Jena [1987] INSC 264 (22 September 1987)

Judgement Date : september/1987, Citation : 1987 Latest Caselaw 263 SC

Headnote :

The appeals for Special Leave to this Court raised the issue of whether an arbitrator, appointed without the Court\'s involvement, has the authority to grant interest for the time before the reference and while the arbitration is ongoing.

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H. Anraj Vs. Government of Tamilnadu [1985] INSC 221 (4 October 1985)

Judgement Date : october/1985, Citation : 1985 Latest Caselaw 221 SC

Headnote :

The topic of lotteries organized by either the Government of India or State Governments is included in the Union List (Entry 40 of List I). However, since no law has been enacted by Parliament regarding this matter, the operation of lotteries can only be conducted by State Governments under Article...

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State of Orissa & Other Vs. The Tltaghur Paper Mills Company Ltd. & ANR [1985] INSC 43 (1 March 1985)

Judgement Date : march/1985, Citation : 1985 Latest Caselaw 43 SC

Headnote :

Section 3B of the Orissa Sales Tax Act of 1917 grants the State Government the authority to periodically designate certain goods or categories of goods as subject to tax based on the turnover of purchases. The proviso states that no tax will be imposed on the sales of those goods or categories decla...

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Khazan Chand Vs. State of Jammu And Kashmir & Ors [1984] INSC28 (13 February 1984)

Judgement Date : february/1984, Citation : 1984 Latest Caselaw 28 SC

Headnote :

The appellants and petitioners were registered dealers under the Jammu and Kashmir General Sales Tax Act, 1962. They submitted their quarterly returns on time but did not pay the tax owed according to those returns. Some later filed revised returns. The tax was eventually paid by the assessees after...

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State of Karnataka Vs. Krishna Bhima Walvakar & ANR [1981] INSC 110 (7 May 1981)

Judgement Date : may/1981, Citation : 1981 Latest Caselaw 110 SC

Headnote :

Clause 3(2)(a) of the Edible Oil, Edible Oil Seeds and Oil Cakes (Declaration of Stocks) Order, 1976 mandates that prior to the departure of a consignment of oil, a stockholder transporting edible oils must submit a declaration in Form II to the designated officer at the location, specifically the T...

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Consolidated Coffee & ANR Vs. Coffee Board, Bangalore [1980] INSC 82 (15 April 1980)

Judgement Date : april/1980, Citation : 1980 Latest Caselaw 82 SC

Headnote :

The Coffee Board in Bangalore is a statutory corporation established under section 5 of the Coffee Act of 1942, which was enacted to facilitate the development of the coffee industry under the Union\'s oversight. The Coffee Board wields extensive controlâ€”almost monopolisticâ€”over the coffee trade...

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Vishnu Agencies (Pvt.) Ltd. Vs. Commercial Tax Officer & Ors [1977] INSC 240 (16 December 1977)

Judgement Date : december/1977, Citation : 1977 Latest Caselaw 240 SC

Headnote :

The Cement Control Order, established under the West Bengal Cement Control Act, 1948, prohibits the storage for sale, sale, and purchase of cement by sellers and consumers unless it adheres to the conditions outlined in a license issued by an authorized officer. Additionally, it stipulates that no i...

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Juggilal Kamlapat Vs. Pratapmal Rameshwar [1977] INSC 220 (24 November 1977)

Judgement Date : november/1977, Citation : 1977 Latest Caselaw 220 SC

Headnote :

The appellant-plaintiff entered into agreements with the respondents to sell various quantities of B. Twill and, under a separate contract, to sell a specific quantity of Hessian goods. All contracts were based on the standard forms provided by the Indian Jute Mills Association. Each contract includ...

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Union of India Vs. Central India Machinery Manufacturing Co. Ltd. & Ors [1977] INSC 105 (6 April 1977)

Judgement Date : april/1977, Citation : 1977 Latest Caselaw 105 SC

Headnote :

The appellant and respondent No. 1 entered into a contract for the manufacture and supply of wagons, with the exchanged correspondence specifying the quantity of wagons to be supplied and the price for each type.The contract was to be governed by the Standard Conditions, provided they did not confli...

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State of Maharashtra Vs. The Central Provinces Manganese Ore Co. Ltd. [1976] INSC 270 (29 October 1976)

Judgement Date : october/1976, Citation : 1976 Latest Caselaw 270 SC

Headnote :

Section 2(g) of the Central Provinces and Berar Sales Tax Act, 1947 defines the term \'sale\'. Explanation II to this subsection states that, regardless of any conflicting provisions in the Indian Sale of Goods Act, 1930, the sale of goods that are physically present in the State at the time the con...

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Collector of Customs & Ors Vs. Pednkar and Company (Private) Limited & ANR [1976] INSC 92 (31 March 1976)

Judgement Date : march/1976, Citation : 1976 Latest Caselaw 92 SC

Headnote :

The initial respondent, who imports and sells sewing machines, received an import license to bring in industrial sewing machines and spare parts. After importing some items through the Bombay port, the Customs Authorities allowed the first respondent to import the remaining items via the Calcutta po...

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Balabhagas Hulaschand Vs. State of Orissa [1975] INSC 304 (9 December 1975)

Judgement Date : december/1975, Citation : 1975 Latest Caselaw 302 SC

Headnote :

The appellant, a company based in Calcutta that specializes in the trade of jute, used to acquire raw jute from Orissa and ship it in bags from Cuttack and Dhanmandal Railway Station to the Railway Mills Siding Station in Calcutta. The goods were booked under the name of the buyer, \"KB & Co\", thro...

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Davenport & Co. Pvt. Ltd. Vs. Commissioner of Income-Tax, West Bengal [1975] INSC 150 (31 July 1975)

Judgement Date : july/1975, Citation : 1975 Latest Caselaw 148 SC

Headnote :

The appellant company, which operated in the business of tea garden tools and acted as agents for tea sales, primarily earned its income through commissions on tea sales. The assessment year in question is 1950-60. In the relevant previous year, ending on June 30, 1958, the assessee engaged in jute...

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M/S. Chowringhee Sales Bureau (P) Ltd. Vs. C.I.T., West Bengal [1972] INSC 252 (10 October 1972)

Judgement Date : october/1972, Citation : 1972 Latest Caselaw 252 SC

Headnote :

The appellant, a private limited company engaged in the furniture business and also serving as an auctioneer, collected Rs. 32,986 as sales tax in addition to its commission from auction sales during the relevant year. This amount was recorded separately in the Sales Tax Collection Account. However,...

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Mahabir Commercial Co. Ltd Vs. C.I.T. West Bengal, Calcutta [1972] INSC 210 (8 September 1972)

Judgement Date : september/1972, Citation : 1972 Latest Caselaw 210 SC

Headnote :

In all sales transactions, the timing and location of appropriation are crucial for determining when ownership of the goods transfers. According to section 23(2) of the Sale of Goods Act, 1930, in the case of unascertained goods that are in a deliverable state, if the seller delivers the goods to th...

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State of Madhya Pradesh Vs. M/S. Saith & Skelton (P) Ltd. [1972] INSC 32 (28 January 1972)

Judgement Date : january/1972, Citation : 1972 Latest Caselaw 32 SC

Headnote :

Disputes arose between the appellant and the respondent regarding the execution of a contract that included an arbitration clause, prompting efforts to appoint arbitrators and an umpire. The appellant submitted a petition to the District Judge\'s Court, which had jurisdiction over the case, seeking...

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Chhitter Mal Narain Das Vs. Commissioner of Sales Tax [1970] INSC 145 (21 July 1970)

Judgement Date : july/1970, Citation : 1970 Latest Caselaw 145 SC

Headnote :

The assesses, who were dealers in food grains, provided various quantities of wheat to the Regional Food Controller in accordance with the U.P. Wheat Procurement (Levy) Order of 1959. The Sales Tax Officer imposed a tax under the U.P. Sales Tax Act on the total price of the wheat supplied, dismissin...

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State of Maharashtra & ANR Vs. Champalal Kishanlal Mohta [1970] INSC 67 (17 March 1970)

Judgement Date : march/1970, Citation : 1970 Latest Caselaw 67 SC

Headnote :

The sale contract made by the respondent clearly stated that the timber to be sold would be severed. The High Court determined that the sale of standing trees did not qualify as a sale of goods subject to sales tax under the Bombay Sales Tax Act, 1959, and this ruling was upheld by this Court upon a...

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Joint Commercial Tax Officer, Harbour Div. Ii Madras Vs. Young Men's Indian Association Madras & Ors [1970] INSC 20 (12 February 1970)

Judgement Date : february/1970, Citation : 1970 Latest Caselaw 20 SC

Headnote :

The respondents are clubs for members. They provide refreshments, including food, snacks, and beverages, to their members or their guests, with costs covered by the members. The items needed for this service are acquired by the clubs using funds generated from member subscriptions. The preparations...

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Ram Narain Mahto Vs. State of Madhya Pradesh [1969] INSC 244 (16 September 1969)

Judgement Date : september/1969, Citation : 1969 Latest Caselaw 244 SC

Headnote :

On August 5, 1949, a Jagirdar executed a deed in favor of the appellant for the sale of logs of a specified girth to be harvested from trees in his forests. However, on February 19, 1951, the Forest Officer of the respondent State intervened and prevented both the appellant and the Jagirdar from cut...

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Kurapati Venkatasatyanarayana & Ors Vs. The State of Andhra Pradesh [1969] INSC 165 (1 August 1969)

Judgement Date : august/1969, Citation : 1969 Latest Caselaw 165 SC

Headnote :

The appellant, a pulse dealer based in Vijayawada, Madras State, conducted some sales outside the State during the assessment year 1949-50. He sought exemption from sales tax for these out-of-State sales, but the Deputy Commercial Tax Officer rejected his claim. Subsequent attempts to appeal and fil...

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Tika Ram & Sons Ltd. Vs. The Commissioner of Sales Tax U.P., Lucknow [1968] INSC 75 (22 March 1968)

Judgement Date : march/1968, Citation : 1968 Latest Caselaw 75 SC

Headnote :

From April 1, 1948, to January 25, 1950, the appellants manufactured goods (oil) in the State of Uttar Pradesh while conducting their business there. Some of these goods were dispatched to their depots outside the State before any sales contracts were established, and subsequently, they were sold to...

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Tirumala Venkateswara Timber Andbamboo Firm Vs. Commercial Tax Officer, Rajahmundry [1967] INSC 280 (28 November 1967)

Judgement Date : november/1967, Citation : 1967 Latest Caselaw 280 SC

Headnote :

The appellant firm operated in Andhra Pradesh and was registered as a dealer under the Andhra Pradesh General Sales Tax Act of 1957. In its return for the assessment year 1962-63, the firm sought exemption for certain turnover, arguing that it had dispatched goods to its commission agents, who were...

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Deputy Commercial Tax Officer, Saidapet & ANR Vs. Enfield India Ltd., Co-Operative Canteen Ltd. [1967] INSC 270 (23 November 1967)

Judgement Date : november/1967, Citation : 1967 Latest Caselaw 270 SC

Headnote :

The respondent was a registered Co-operative Society established under the Madras Co-operative Societies Act 6 of 1932, with the purpose of providing a canteen for the employees of a company.The Deputy Commercial Tax Officer assessed the Society for sales tax on its turnover from refreshments suppli...

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P.S.N.S. Ambalavana Chettiar And Co. Ltd & ANR Vs. Express Newspapers Ltd., Bombay [1967] INSC 257 (10 November 1967)

Judgement Date : november/1967, Citation : 1967 Latest Caselaw 257 SC

Headnote :

On November 13, 1951, the respondent consented to sell the appellants a stock of 415 tons of newsprint in sheets stored in the respondent\'s warehouse. On November 26, the parties modified the agreement, deciding that the appellants would purchase only 300 tons from the original stock. After receivi...

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Commissioner of Income Tax, Hyderabad Vs. M/S. Motor And General Stores (P.) Ltd. [1967] INSC 134 (2 May 1967)

Judgement Date : may/1967, Citation : 1967 Latest Caselaw 134 SC

Headnote :

The respondent private limited company owned a cinema and during a Board of Directors meeting on September 9, 1955, it was decided that the Managing Director could negotiate the sale of the entire business, including all equipment and machinery, for Rs. 1,20,000. After reaching an agreement for the...

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Devi Das Gopal Krishnan & Ors Vs. State of Punjab & Ors [1967] INSC 102 (10 April 1967)

Judgement Date : april/1967, Citation : 1967 Latest Caselaw 102 SC

Headnote :

Section 5 of the East Punjab Sales Tax Act, 1948, in its original form, granted the Government the authority to impose taxes at rates determined by the Government. This section was amended by Act 18 of 1952, which had retrospective effect, establishing a tax rate of \"not exceeding two pies in a rup...

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Mohanlal Hargovinddas Vs. State of Madhya Pradesh & Ors [1966] INSC 250 (15 November 1966)

Judgement Date : november/1966, Citation : 1966 Latest Caselaw 253 SC

Headnote :

The appellant was a business located in Madhya Pradesh, registered as a dealer under the Central Provinces and Berar Sales Tax Act of 1947, which was amended by the Madhya Pradesh Sales Tax (Amendment) Act of 1953. Between 1951 and 1955, the firm imported tobacco from the State of Bombay, declaring...

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Singareni Collieries Co. Ltd. Vs. State of Andhra Pradesh & Ors [1965] INSC 212 (12 October 1965)

Judgement Date : october/1965, Citation : 1965 Latest Caselaw 212 SC

Headnote :

The appellant company was engaged in the business of mining coal from its collieries and supplying it to consumers both within and outside the State. During sales tax assessment proceedings, the company argued that it should not be liable for sales tax under the Hyderabad General Sales Tax Act, 1950...

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Badri Prasad Vs. State of Madhya Pradesh & ANR [1965] INSC 70 (16 March 1965)

Judgement Date : march/1965, Citation : 1965 Latest Caselaw 70 SC

Headnote :

The second respondent acquired cut timber from a coupe at a public auction conducted by the Divisional Forest Officer on December 24, 1956, and made the initial payment immediately. The appellant acted as a guarantor for the remaining three payments. The coupe was divided into four sections as per t...

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The Morvi Mercantile Bank Ltd. & ANR Vs. Union of India [1965] INSC 55 (3 March 1965)

Judgement Date : march/1965, Citation : 1965 Latest Caselaw 55 SC

Headnote :

A company operating in Bombay entrusted goods valued at Rs. 35,500 to the Railway for delivery in Delhi. The goods were consigned to \"self,\" and the company endorsed the railway receipts to a Bank in exchange for an advance of Rs. 20,000 from the Bank. Additionally, the company executed a promisso...

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Government of Andhra Pradesh Vs. Guntur Tobaccos Ltd. [1964] INSC 264 (18 November 1964)

Judgement Date : november/1964, Citation : 1964 Latest Caselaw 264 SC

Headnote :

The company in question was engaged in the business of redrying tobacco that was entrusted to it by its clients. This process required maintaining the moisture content of the tobacco leaves at a specific level, which was achieved by packing the leaves in bales using waterproof packing materials as t...

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M/S. Ouchterloney Valley Estates Ltd. Vs. State Kerala [1964] INSC 232 (23 October 1964)

Judgement Date : october/1964, Citation : 1964 Latest Caselaw 232 SC

Headnote :

The teas produced by the appellants were categorized and stored in lots at warehouses on Willingdon Island, which was part of the State of Travancore-Cochin at that time. However, the sale of these teas was conducted through public auction in Fort Cochin, located in the Madras State, following the r...

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Shree Bajrang Jute Mills Ltd. Vs. State of Andhra Pradesh [1964] INSC 29 (6 February 1964)

Judgement Date : february/1964, Citation : 1964 Latest Caselaw 29 SC

Headnote :

The appellant, engaged in the manufacturing of jute products at its Guntur factory, regularly shipped jute bags via railway to the A.C.C. cement factories located outside the State of Andhra. To ensure a consistent supply of jute bags, the A.C.C. entered into a contract with the appellant. Following...

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Thansingh Nathmal & Ors Vs. A. Mazid, Superintendent of Taxes [1964] INSC 22 (3 February 1964)

Judgement Date : february/1964, Citation : 1964 Latest Caselaw 22 SC

Headnote :

The appellants, who are merchants engaged in the jute trade in Calcutta, submitted their turnover returns for sales tax under the Assam Sales Tax Act of 1947. However, since they failed to comply with the Superintendent of Taxes\' request to present their books, the Superintendent conducted a \"best...

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Patel Gordhandas Hargovindas Vs. Municipal Commissioner, Ahmedabad [1963] INSC 76 (28 March 1963)

Judgement Date : march/1963, Citation : 1963 Latest Caselaw 76 SC

Headnote :

A lawsuit was initiated by the appellants to contest the rate imposed by the Municipal Corporation of Ahmedabad on vacant lands located within the municipal boundaries. This rate was established under section 73 of the Bombay Municipal Boroughs Act, 1925, in conjunction with the Explanation to secti...

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Bhopal Sugar Industries Ltd. Madhya Pradesh & ANR Vs. D.B. Dube, Sales Tax Officer, Bhopal Region [1962]380 (21 December 1962)

Judgement Date : december/1962, Citation : 1962 Latest Caselaw 380 SC

Headnote :

The first petitioner, a company that manufactures sugar and sells motor spirit, high-speed diesel oil, and lubricants, operates a petroleum pump in Madhya Pradesh. During the assessment proceedings regarding the sales of motor spirit and diesel oil, the petitioner was assessed for the petroleum and...

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M/S New India Sugar Mills Ltd. Vs. Commissioner of Sales Tax, Bihar [1962] INSC 334 (26 November 1962)

Judgement Date : november/1962, Citation : 1962 Latest Caselaw 334 SC

Headnote :

Under the Sugar and Sugar Products Control Order of 1946, the consuming States informed the Sugar Controller of India about their sugar requirements, while factory owners reported their sugar stock levels. The Controller allocated sugar to various States and instructed factory owners to supply sugar...

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M/S. William Jacks & Co. Ltd. Vs. The State of Bihar [1962] INSC 328 (21 November 1962)

Judgement Date : november/1962, Citation : 1962 Latest Caselaw 328 SC

Headnote :

Between January 26, 1950, and September 30, 1951, the appellant sold various goods from Calcutta to parties in Bihar. These transactions were part of inter-State trade and involved goods specified in the explanation to clause (1) of Article 286 of the Constitution, which, according to clause (2) of...

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M/S. George Oakes (P.) Ltd. Vs. State of Madras [1961] INSC 199 (28 April 1961)

Judgement Date : april/1961, Citation : 1961 Latest Caselaw 199 SC

Headnote :

The appellants had certain amounts collected as sales tax included in their turnover by the sales tax authorities. They challenged the constitutional validity of the Madras General Sales (Definition of Turnover and Validation of Assessments) Act, 1954, arguing that the State Legislature exceeded its...

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Carl Still G. M. B. H. & ANR Vs. The State of Bihar & Ors [1961] INSC 168 (19 April 1961)

Judgement Date : april/1961, Citation : 1961 Latest Caselaw 168 SC

Headnote :

On December 19, 1953, the appellant, a West German company, entered into a contract with an Indian company to establish a complete coke oven battery and by-products plants in Sindri, Bihar. The agreement included the construction of buildings, plants, and machinery, as well as the delivery of access...

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Jute And Gunny Brokers Ltd.& ANR Vs. The Union of India & Ors [1961] INSC 55 (17 February 1961)

Judgement Date : february/1961, Citation : 1961 Latest Caselaw 55 SC

Headnote :

The Government of India entered into a contract with the President of the Argentine Institute for Promotion of Trade to supply Hessian in exchange for licenses to ship foodstuffs purchased in Argentina to India. To implement this agreement, on September 30, 1946, orders were issued under rule 75A(i)...

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The Commissioner of Income-Tax, Madhya Pradesh & Bhopa Vs. Bhopal Textiles Ltd., Bhopal [1960] INSC 170 (17 October 1960)

Judgement Date : october/1960, Citation : 1960 Latest Caselaw 170 SC

Headnote :

The respondent, a non-resident company, supplied goods during the accounting year, which were shipped F.O.R. Bhopal to buyers in British India. The railway receipts were given to a bank in Bhopal with instructions to release them to the named consignees only upon receipt of payment for the bill and...

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Commissioner of Income-Tax, Delhi Vs. Messrs. P. M. Rathod & Co [1959] INSC 94 (20 may 1959)

Judgement Date : may/1959, Citation : 1959 Latest Caselaw 94 SC

Headnote :

The respondents were manufacturers of perfumes and hair oils located in Ratlam, Madhya Bharat, which was classified as a Part B State at that time. They employed agents to solicit orders, and the ordered goods were dispatched to customers from Ratlam either via Value Payable Post through the post of...

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The Commissioner of Sales-Tax,Eastern Division, Nagpur Vs. Husenali Adamji And Co [1959] INSC 44 (21 April 1959)

Judgement Date : april/1959, Citation : 1959 Latest Caselaw 44 SC

Headnote :

The respondent company, a dealer in matchwood known as \"sawar,\" operated in Chanda, located in the former Central Provinces. Following an agreement with a match factory, the respondent loaded various quantities of \"sawar\" logs onto railway wagons and shipped them by rail from Chanda and other ra...

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Firm of M/S. Peare Lal Hari Singh Vs. The State of Punjab & ANR [1958] INSC 39 (7 April 1958)

Judgement Date : april/1958, Citation : 1958 Latest Caselaw 39 SC

Headnote :

The petitioners, who were building contractors in Punjab, were assessed for tax by the sales tax authorities on the materials supplied for construction, which they classified as a sale, in accordance with the East Punjab General Sales Tax Act of 1948. The petitioners contested the validity of the as...

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Pandit Banarsi Das Bhanot Vs. The State of Madhya Pradesh & Ors [1958] INSC 36 (3 April 1958)

Judgement Date : april/1958, Citation : 1958 Latest Caselaw 36 SC

Headnote :

Section 4(a) of the Central Provinces and Berar Sales Tax Act, 1947, stipulated that any dealer whose turnover surpassed specified limits would be required to pay tax on all sales made after the Act\'s commencement, in accordance with its provisions. According to Section 2(g) of the Act, \"sale\" is...

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The State of Madras Vs. Gannon Dunkerley & Co.,(Madras) Ltd. [1958] INSC 35 (1 April 1958)

Judgement Date : april/1958, Citation : 1958 Latest Caselaw 35 SC

Headnote :

The respondent company, which is involved in various activities including the construction of buildings and roads, was assessed for sales tax by the tax authorities. They aimed to include the value of materials used in building contracts as part of the respondent\'s taxable turnover. The respondent...

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The Tata Iron & Steel Co. Ltd. Vs. The State of Bihar [1958] INSC 13 (19 February 1958)

Judgement Date : february/1958, Citation : 1958 Latest Caselaw 13 SC

Headnote :

The appellant company, which operates as a manufacturer of iron and steel with its factory located in Jamshedpur, Bihar, was assessed for sales tax for two periods prior to the Constitution under the Bihar Sales Tax Act, 1947 (No. XIX of 1947), enacted by the Bihar Legislature under its exclusive au...

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The Bengal Immunity Company Limited Vs. The State of Bihar & Ors [1954] INSC 120 (4 December 1954)

Judgement Date : december/1954, Citation : 1954 Latest Caselaw 120 SC

Headnote :

The appellant company, which has its registered office in Calcutta and its factory and laboratory located in the District of 24-Parganas in West Bengal, is engaged in the manufacturing and selling of sera, vaccines, biological products, and medicines. It is registered as a dealer under the Bengal Fi...

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Duni Chand Rataria Vs. Bhuwalka Brothers Ltd. [1954] INSC 117 (3 December 1954)

Judgement Date : december/1954, Citation : 1954 Latest Caselaw 117 SC

Headnote :

Delivery is defined in section 2(2) of the Indian Sale of Goods Act, 1930 as the voluntary transfer of possession from one person to another. This definition encompasses not only actual delivery but also symbolic or constructive delivery as understood in this context.The term \"actual delivery of po...

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Himmatlal Harilal Mehtav Vs. The State of Madhya Pradesh & Ors [1954] INSC 26 (16 March 1954)

Judgement Date : march/1954, Citation : 1954 Latest Caselaw 26 SC

Headnote :

The court ruled that: (i) Explanation II to section 2(g) of the Central Provinces and Berar Sales Tax Act (Act XXI of 1947), as amended by the Central Provinces and Berar Act (Act XVI of 1949), is beyond the legislative powers of the State Legislature.(ii) A threat from the State to collect taxes fr...

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Poppatlal Shah Vs. The State of Madras [1953] INSC 27 (30 March 1953)

Judgement Date : march/1953, Citation : 1953 Latest Caselaw 27 SC

Headnote :

Under the Madras Sales Tax Act, 1939, as it was prior to its amendment by Madras Act XXV of 1947, simply entering into a contract of sale within the Province of Madras did not render a transaction that was completed in another province, where the property in the goods passed, as a sale within Madras...

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State Bare Acts

Andhra Pradesh State Laws 362 Arunachal Pradesh State Laws 77 Assam State Laws 302 Bihar State Laws 525 Chandigarh Local Acts 30 Chhattisgarh State Laws 148 Delhi Local Laws 320 Goa State Laws 216 Gujarat State Laws 405 Haryana State Laws 492 Himachal Pradesh State Laws 306 Jammu and Kashmir State Laws 344 Jharkhand State Laws 284 Karnataka State Laws 263 Kerala State Laws 310 Madhya Pradesh State Laws 553 Maharashtra State Laws 862 Manipur State Laws 68 Mizoram State Laws 84 Nagaland State Laws 104 Odisha State Laws 731 Puducherry State Laws 108 Punjab State Laws 669 Rajasthan State Laws 730 Sikkim State Laws 107 Tamil Nadu State Laws 693 Telangana State Laws 32 Tripura State Laws 87 UP State Laws 914 Uttarakhand State Laws 131 West Bengal State Laws 738

Central Acts Categories

Supreme Court (SC) Judgements on Sale of Goods Act, 1930

List of Judgements

Union of India &amp; Ors. Vs. Future Gaming Solutions Pvt. Ltd. &amp; Anr. Etc.

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise, Pune Nongmeikapam Kotiswar Singh

Delhi Race Club (1940) Ltd. &amp; Ors. Vs. State of Uttar Pradesh &amp; Anr.

Ravikumar Dhansukhlal Maheta &amp; Anr. Vs. High Court of Gujarat &amp; Ors.

Karikho Kri Vs. Nuney Tayang and Anr.

Lucknow Nagar Nigam &amp; Ors. Vs. Kohli Brothers Colour Lab. Pvt. Ltd. &amp; Ors.

Coal India Ltd. and Anr. Vs. Competition Commission of India and Anr.

Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) &amp; Anr.

D. N. Singh v Commissioner Of Income Tax &amp; Anr.

The Commissioner of Service Tax Delhi Vs. Quick Heal Technologies Ltd.

The Commissioner of Service Tax Delhi Vs. Quick Heal Technologies Ltd.

Competition Commission of India Vs. State of Mizoram

State of Uttar Pradesh through Secretary (Excise) Vs. M/s. Mcdowell and Company Ltd.

Forum for People's Collective Efforts (FPCE) Vs. State of West Bengal

M/s. Vellanki frame works Vs. The Commercial Tax Officer, Visakhapatnam

SURENDRA KUMAR BHILAWE vs. NEW INDIA ASSURANCE COMPANY LTD.

PANDURANG GANPATI CHAUGULE vs. VISHWASRAO PATIL MURGUD SAHAKARI BANK LIMITED

COMMERCIAL TAX OFFICER vs. M/S BOMBAY MACHINERY STORE

COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs. M/S UNIVERSAL FERRO &amp; ALLIED CHEMICALS LTD.

INTERNET AND MOBILE ASSOCIATION OF INDIA vs. RESERVE BANK OF INDIA

ASSISTANT ENGINEER (D1) AJMER VIDYUT VITRAN NIGAM LIMITED vs. RAHAMATULLAH KHAN ALIAS RAHAMJULLA

M/S SHANTI CONDUCTORS (P) LTD vs. ASSAM STATE ELECTRICITY BOARD

GREAT EASTERN SHIPPING CO. LTD. vs. STATE OF KARNATAKA

STATE OF WEST BENGAL vs. CALCUTTA CLUB LIMITED

NEVADA PROPERTIES PVT. LTD vs. THE STATE OF MAHARASHTRA

M/s. D.J. Malpani Vs. Commissioner of Central Excise, Nashik

Uttar Haryana Bijli Vitran Nigam Ltd. (UHBVNL) Vs. Adani Power Ltd.

M/s. Tata Motors Ltd. Vs. The Deputy Commissioner of Commercial Taxes (SPL)

State of Karnataka and ANR Vs M/S Durga Projects Inc [March 06, 2018]

Commissioner of Customs Central Excise and Service Tax, Guntur Vs. M/S. The Andhra Sugars Ltd. [FEBRUARY 05, 2018]

Commissioner of Central Excise Service Tax Vs. Ultra Tech Cement Ltd. [FEBRUARY 01, 2018]

Securities and Exchange Board of India Vs. M/s. Opee Stock-Link Ltd. & ANR [JULY 11, 2016]

State of West Bengal and Others Vs. Calcutta Club Limited [May 04, 2016]

Commissioner of Commercial Taxes, Thiruvananthapuram, Kerala Vs. M/s K.T.C. Automobiles [January 29, 2016]

M/S Gujarat Ambuja Exports Ltd & ANR. Vs. State of Uttarakhand & Ors. [December 9, 2015]

Commissioner, Central Excise & Customs, Kerala Vs. M/s Larsen & Toubro Ltd. [August 20, 2015]

State of Karnataka Etc. Vs. M/S Pro Lab & Ors. Etc. [JANUARY 30, 2015]

M/S. Kone Elevator India Pvt. Ltd. Vs. State of Tamil Nadu and Ors. [May 06, 2014]

Agricultural Produce Market Committee Vs. Biotor Industries Ltd. & ANR. [November 29, 2013]

State of U.P & Ors. Vs. Jaiprakash Associates Ltd. [OCTOBER 18, 2013]

M/S. Larsen & Toubro Limited & ANR. Vs. State of Karnataka & ANR. [September 26, 2013]

M/s Purbanchal Cables & Conductors Pvt. Ltd. Vs. Assam State Electricity Board & Another [July 10, 2012]

Phulchand Exports Ltd. Vs. OOO Patriot

Dharmarth Trust J&K Jammu & Ors. Vs. Dinesh Chander Nanda [2010] INSC 714 (8 September 2010)

Union of India & Ors. Vs. M/S Martin Lottery Agencies Ltd. [2009] INSC 906 (5 May 2009)

Accounts Officer, Jharkhand State Electricity Board and Anr Vs. Anwar Ali [2007] Insc 1025 (9 October 2007)

Numaligarh Refinery Ltd Vs. Daelim Industrial Company Ltd [2007] Insc 899 (6 September 2007)

State of Rajasthan & Anr Vs. Rajasthan Chemist Association [2006] Insc 445 (24 July 2006)

Dhampur Sugar Mills Ltd. Vs. Commissioner of Trade Tax, U.P [2006] Insc 311 (12 May 2006)

M/S. Sunrise Associates Vs. Govt. of Nct of Delhi & Ors [2006] Insc 255 (28 April 2006)

Smt. Claude-Lila Parulekar Vs. M/S. Sakal Papers Pvt. Ltd. & Ors [2005] INSC 195 (18 March 2005)

Smt. Claude-Lila Parulekar Vs. M/S. Sakal Papers Pvt. Ltd. & Ors [2005] INSC 192 (18 March 2005)

Tata Consultancy Services Vs. State of Andhra Pradesh [2004] Insc 686 (5 November 2004)

Secretary, Thirumurugan Co-Operative Vs. M. Lalitha & Ors [2003] INSC 627 (11 December 2003)

M.S. Madhusoodhanan & ANR Vs. Kerala Kaumudi Pvt. Ltd. & Ors [2003] INSC 346 (1 August 2003)

Government of Maharashtra & Ors Vs. M/S Deokar's Distillery [2003] Insc 158 (10 March 2003)

R.D. Goyal & ANR Vs. Reliance Industries Ltd [2002] INSC477 (20 November 2002)

M/S Haridas Exports Vs. All India Float Glass Mfrs. Assn. & Ors [2002] INSC 298 (22 July 2002)

M/S Haridas Exports Vs. All India Float Glass Mfrs. Assn. & Ors [2002] INSC 296 (22 July 2002)

Vasantha Viswanathan & Ors Vs. V.K. Elayalwar & Ors [2001] INSC 419 (24 August 2001)

Regional Provident Fund Commissioner Vs. Shiv Kumar Joshi [1999] INSC 424 (14 December 1999)

Ferro Alloys Corporation Ltd. Vs. Union of India & Ors [1998] INSC 607 (14 December 1998)

Ferro Alloys Corporation Ltd. Vs. Union of India & Ors [1998] INSC 605 (14 December 1998)

Morgan Stanley Mutual Fund Vs. Kartick Das [1994] INSC 341 (20 May 1994)

Lucknow Development Authority Vs. M.K. Gupta [1993] INSC 483 (5 November 1993)

Marwar Tent Factory Vs. Union of India &amp; Ors [1989] INSC 337 (9 November 1989)

Builders Association of India &amp; Ors Vs. Union of India &amp; Ors [1989] INSC 114 (31 March 1989)

Coffee Board, Karnataka, Bangalore Vs. Commissioner of Commercial Taxes [1988] INSC 164 (11 May 1988)

Food Corporation of India Vs. Surendra, Devendra &amp; Mohendra Transport Co [1987] INSC 370 (10 December 1987)

Executive Engineer Irrigation Galimala &amp; Ors A Vs. Abaaduta Jena [1987] INSC 264 (22 September 1987)

H. Anraj Vs. Government of Tamilnadu [1985] INSC 221 (4 October 1985)

State of Orissa &amp; Other Vs. The Tltaghur Paper Mills Company Ltd. &amp; ANR [1985] INSC 43 (1 March 1985)

Khazan Chand Vs. State of Jammu And Kashmir &amp; Ors [1984] INSC28 (13 February 1984)

State of Karnataka Vs. Krishna Bhima Walvakar &amp; ANR [1981] INSC 110 (7 May 1981)

Consolidated Coffee &amp; ANR Vs. Coffee Board, Bangalore [1980] INSC 82 (15 April 1980)

Vishnu Agencies (Pvt.) Ltd. Vs. Commercial Tax Officer &amp; Ors [1977] INSC 240 (16 December 1977)

Juggilal Kamlapat Vs. Pratapmal Rameshwar [1977] INSC 220 (24 November 1977)

Union of India & Ors. Vs. Future Gaming Solutions Pvt. Ltd. & Anr. Etc.

Delhi Race Club (1940) Ltd. & Ors. Vs. State of Uttar Pradesh & Anr.

Ravikumar Dhansukhlal Maheta & Anr. Vs. High Court of Gujarat & Ors.

Lucknow Nagar Nigam & Ors. Vs. Kohli Brothers Colour Lab. Pvt. Ltd. & Ors.

Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) & Anr.

D. N. Singh v Commissioner Of Income Tax & Anr.

COMMISSIONER OF CENTRAL EXCISE, NAGPUR vs. M/S UNIVERSAL FERRO & ALLIED CHEMICALS LTD.

Marwar Tent Factory Vs. Union of India & Ors [1989] INSC 337 (9 November 1989)

Builders Association of India & Ors Vs. Union of India & Ors [1989] INSC 114 (31 March 1989)

Food Corporation of India Vs. Surendra, Devendra & Mohendra Transport Co [1987] INSC 370 (10 December 1987)

Executive Engineer Irrigation Galimala & Ors A Vs. Abaaduta Jena [1987] INSC 264 (22 September 1987)

State of Orissa & Other Vs. The Tltaghur Paper Mills Company Ltd. & ANR [1985] INSC 43 (1 March 1985)

Khazan Chand Vs. State of Jammu And Kashmir & Ors [1984] INSC28 (13 February 1984)

State of Karnataka Vs. Krishna Bhima Walvakar & ANR [1981] INSC 110 (7 May 1981)

Consolidated Coffee & ANR Vs. Coffee Board, Bangalore [1980] INSC 82 (15 April 1980)

Vishnu Agencies (Pvt.) Ltd. Vs. Commercial Tax Officer & Ors [1977] INSC 240 (16 December 1977)

Union of India Vs. Central India Machinery Manufacturing Co. Ltd. & Ors [1977] INSC 105 (6 April 1977)

Collector of Customs & Ors Vs. Pednkar and Company (Private) Limited & ANR [1976] INSC 92 (31 March 1976)

Davenport & Co. Pvt. Ltd. Vs. Commissioner of Income-Tax, West Bengal [1975] INSC 150 (31 July 1975)

State of Madhya Pradesh Vs. M/S. Saith & Skelton (P) Ltd. [1972] INSC 32 (28 January 1972)

State of Maharashtra & ANR Vs. Champalal Kishanlal Mohta [1970] INSC 67 (17 March 1970)

Joint Commercial Tax Officer, Harbour Div. Ii Madras Vs. Young Men's Indian Association Madras & Ors [1970] INSC 20 (12 February 1970)

Kurapati Venkatasatyanarayana & Ors Vs. The State of Andhra Pradesh [1969] INSC 165 (1 August 1969)

Tika Ram & Sons Ltd. Vs. The Commissioner of Sales Tax U.P., Lucknow [1968] INSC 75 (22 March 1968)

Deputy Commercial Tax Officer, Saidapet & ANR Vs. Enfield India Ltd., Co-Operative Canteen Ltd. [1967] INSC 270 (23 November 1967)

P.S.N.S. Ambalavana Chettiar And Co. Ltd & ANR Vs. Express Newspapers Ltd., Bombay [1967] INSC 257 (10 November 1967)

Devi Das Gopal Krishnan & Ors Vs. State of Punjab & Ors [1967] INSC 102 (10 April 1967)

Mohanlal Hargovinddas Vs. State of Madhya Pradesh & Ors [1966] INSC 250 (15 November 1966)

Singareni Collieries Co. Ltd. Vs. State of Andhra Pradesh & Ors [1965] INSC 212 (12 October 1965)

Badri Prasad Vs. State of Madhya Pradesh & ANR [1965] INSC 70 (16 March 1965)

The Morvi Mercantile Bank Ltd. & ANR Vs. Union of India [1965] INSC 55 (3 March 1965)

Thansingh Nathmal & Ors Vs. A. Mazid, Superintendent of Taxes [1964] INSC 22 (3 February 1964)

Bhopal Sugar Industries Ltd. Madhya Pradesh & ANR Vs. D.B. Dube, Sales Tax Officer, Bhopal Region [1962]380 (21 December 1962)

M/S. William Jacks & Co. Ltd. Vs. The State of Bihar [1962] INSC 328 (21 November 1962)

Carl Still G. M. B. H. & ANR Vs. The State of Bihar & Ors [1961] INSC 168 (19 April 1961)

Jute And Gunny Brokers Ltd.& ANR Vs. The Union of India & Ors [1961] INSC 55 (17 February 1961)

The Commissioner of Income-Tax, Madhya Pradesh & Bhopa Vs. Bhopal Textiles Ltd., Bhopal [1960] INSC 170 (17 October 1960)

Commissioner of Income-Tax, Delhi Vs. Messrs. P. M. Rathod & Co [1959] INSC 94 (20 may 1959)

Firm of M/S. Peare Lal Hari Singh Vs. The State of Punjab & ANR [1958] INSC 39 (7 April 1958)

Pandit Banarsi Das Bhanot Vs. The State of Madhya Pradesh & Ors [1958] INSC 36 (3 April 1958)

The State of Madras Vs. Gannon Dunkerley & Co.,(Madras) Ltd. [1958] INSC 35 (1 April 1958)

The Tata Iron & Steel Co. Ltd. Vs. The State of Bihar [1958] INSC 13 (19 February 1958)

The Bengal Immunity Company Limited Vs. The State of Bihar & Ors [1954] INSC 120 (4 December 1954)

Himmatlal Harilal Mehtav Vs. The State of Madhya Pradesh & Ors [1954] INSC 26 (16 March 1954)