A.K. Roy and Another v. Voltas Limited 8

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

…1 W.L.R. 237 76. M.P. Jain and S.N. Jain, Principles of Administrative Law (7th edn., EBC 2013). 77. 359 US 535 (1959); the principle espoused in this judgment has been followed by the Apex Court in Amarjit Singh Ahluwalia (Dr) vs State of Punjab, (1975) 3 SCC 503, Sukhdev Singh vs Bhagatram Sardar Singh Raghuvanshi, (1975) 1 SCC 421 (concurring opinion of Justice K K Mathew) and Ramana Dayaram Shetty vs International Airport Authority of India, (1979) 3 SCC 489. 78. (2012) 11 SCC 1 79. (1990) 64 Aust LJR 327: (1990) 170 CLR 1. 80. (1862) 4 De GF&J 517 81. (1880) 15 Ch D 96 82. (1965) 2 QB 29 83. [1…

COMMNR. OF CENTRAL EXCISE, KOLKATA vs. M/S. BOC INDIA LTD

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

MODI GAS AND CHEMICALS LTD. vs. COMMISSIONER OF CENTRAL EXCISE

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISED vs. M/S TCP LTD

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE vs. M/S. INOX AIR PRODUCTS LTD. THROUGH MANAGER

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

THE COMMISSIONER OF CENTRAL EXCISE vs. LINDE (INIDA) LTD

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE,JALANDHAR vs. M/S. HINDUSTAN COCA COLA BEVERGES PRIVATE LIMITED

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE vs. M/S INOX AIR PRODUCTS LTD

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE vs. M/S TCP LTD

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

THE COMMISSIONER OF CENTRAL EXCISE vs. M/S. GRASIM INDUSTRIES LTD. THROUGH MANAGER

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS vs. M/S SICGIL INDIA LTD

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE, MADURAI vs. M/S. SRI VIGNESWARA COTTON MILLS LTD

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE vs. M/S GOVIND POY OXYGEN LTD. THROUGH MANAGER

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL CENTRAL EXCISE BANGALORE vs. M/S BHORUKA GASES LTD

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE vs. M/S. ULTRA MARINE

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE, CHENNAI vs. LINDE (INDIA) LIMITED

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE CHENNAI vs. M/S SICGIL INDIA LTD

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMNR. OF CENTRAL EXCISE, MADURAI vs. M/S. TCP LTD

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE vs. M/S. T.C.P. LTD

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

…e for the levy of excise duty can be only on the manufacturing cost and the manufacturing profit. It was contended before this Court, by relying on the decision of this Court in A.K. Roy and Another vs. Voltas Limited 8, that having regard to the 8 (1973) 3 SCC 503 19 character of the levy the measure must be restricted thereto. The contention was rejected by referring to a long line of precedents including those referred to herein above to hold that “the levy of a tax is defined by its nature, while the measure of the tax may be assessed by its own standard. It is true that the standard adopted…

COMMISSIONER OF CENTRAL EXCISE, MYSORE vs. M/S. TVS MOTORS COMPANY LTD

…effected direct sales to consumers at list prices and the sales so effected came to about 90 to 95% of its production. Apart from these sales, it also sold the articles to wholesale dealers from different 3 AIR 1938 PC 15 = 1978 (2) ELT (J 265) (PC) 4 (1973) 3 SCC 503 Civil Appeal Nos. 5155-5156 of 2007 & Ors. Page 6 of 27 Page 7 JUDGMENT parts of the country in pursuance of agreements entered into with them. The agreements provided that the dealers should sell the articles at the list prices, the respondent would sell them the articles at 22% discount over the list prices, the dealers would not be entitled t…