60. In State of Tamil Nadu v. Thirumagal Mills Ltd.

1 SCC 176Reported decision2011#1095 most cited

What is 60. In State of Tamil Nadu v. Thirumagal Mills Ltd. authority for?

The legislature can validate a tax declared illegal only if the grounds of illegality or invalidity are capable of being, and are in fact, removed. This can be achieved through methods such as retrospective re-enactment of a valid taxing provision or by curing jurisdictional defects.

100

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2021.

Also referred to as

State of Tamil Nadu v. Thirumagal Mills Ltd. · 1 SCC 176 · 1972 SCC 176 · validation of tax · illegal tax · retrospective tax legislation · legislative power · curing invalidity · jurisdictional defects · re-enactment of tax law

Judgments citing 60. In State of Tamil Nadu v. Thirumagal Mills Ltd.

B T KANTHARAJ vs. THE STATE OF KARNATAKA

WP/27680/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

NANJUNDAPPA vs. THE STATE OF KARNATAKA

WP/47827/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

THARIQ KHAN vs. STATE OF KARNATAKA

WP/8585/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SMT JANAKI vs. THE STATE OF KARNATAKA

WP/28215/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SMT. LAKSHMAMMA vs. THE STATE OF KARNATAKA

WP/6960/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SRI SHIVALINGAIAH vs. STATE OF KARNATAKA

WP/6376/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SRI H K BASAVEGOWDA vs. THE STATE OF KARNATAKA

WP/28214/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SMT. PRIYADARSHINI vs. THE STATE OF KARNATAKA

WP/35277/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

MOOSAVEER @ IBRAHIM SAB vs. STATE OF KARNATAKA

WP/13029/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

N SANTHOSH KUMAR vs. THE STATE OF KARNATAKA

WP/22667/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SRI C GOVARDHAN REDDY vs. STATE OF KARNATAKA

WP/36459/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SRI RAJANNA vs. STATE OF KARNATAKA

WP/18646/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SMT. MOTAMMA vs. DEPUTY COMMISSIONER

WP/25219/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

K T THIPPERUDRAPPA vs. THE STATE OF KARNATAKA

WP/50828/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SRI A M NARAYANASWAMY vs. THE STATE OF KARNATAKA

WP/8210/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SRI M B DEVAYYA vs. THE STATE OF KARNATAKA

WP/18327/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SMT UMA BALAGAVI vs. STATE OF KARNATAKA

WP/23800/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

MR G PULLA REDDY vs. STATE OF KARNATAKA

WP/56168/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SMT. B.C.DHARMA vs. THE STATE OF KARNATAKA

WP/31322/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

SRI SRIKANTH vs. THE PRINCIPAL SECRETARY

WP/22025/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…PRADESH AND OTHERS. 14.(2008) 17 SCC 285: TAMIL NADU ELECTRICITY BOARD Vs. RASIPURAM TEXTILE PRIVATE LIMITED AND OTHERS. 15.(2005) 8 SCC 89: S.M.S. PHARMACEUTICALS LTD. Vs. NEETA BHALLA AND ANOTHER. 16.(2011) 1 SCC 176: PEPSICO INDIA HOLDINGS PRIVATE 363 LIMITED VS. FOOD INSPECTOR AND ANOTHER. 17.(2014) 16 SCC : POOJA RAVINDER DEVIDASANI Vs. STATE OF MAHARASHTRA AND ANOTHER. 18.(2018) 2 GAUHATI LAW REPORTS 313: STATE OF ASSAM, IN RE. 19.1981 (SUPP) SCC 87: S.P. GUPTA Vs. UNION OF INDIA AND…

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60. In State of Tamil Nadu v. Thirumagal Mills Ltd. (1 SCC 176) — Cited in 100 Judgments | BharatTax