A.K.Roy v. Union of India

1 SCC 271Reported decision1982#16341 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2006 to 2015.

Judgments citing A.K.Roy v. Union of India

Sri. T.N. Raghupathy vs. High Court of Karnataka

In the result, the writ petitions are

WP/35106/2014HC Karnataka18 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA W.P.No.36789/2014 (GM-RES-PIL) c/w W.P.No.35106/2014 (GM-RES-PIL) IN W.P.No.36789/2014 BETWEEN: M. VEERABHADRAIAH S/O LATE MALLAIAH, AGED ABOUT 58 YEARS, ADVOCATE, EN.NO.KAR/453/1986, HAVING OFFICE AT NO. 141, 1ST FLOOR, 13TH MAIN, 27TH CROSS, 3RD BLOCK EAST, JAYANAGAR, BANGALORE-560 011.…

M. Veerabhadraiah vs. The Union of India

In the result, the writ petitions are

WP/36789/2014HC Karnataka18 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA W.P.No.36789/2014 (GM-RES-PIL) c/w W.P.No.35106/2014 (GM-RES-PIL) IN W.P.No.36789/2014 BETWEEN: M. VEERABHADRAIAH S/O LATE MALLAIAH, AGED ABOUT 58 YEARS, ADVOCATE, EN.NO.KAR/453/1986, HAVING OFFICE AT NO. 141, 1ST FLOOR, 13TH MAIN, 27TH CROSS, 3RD BLOCK EAST, JAYANAGAR, BANGALORE-560 011.…

Pr. Commissioner of Income Tax (Central-1) vs. Late Shri Sudhir Sareen

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

…nt. NEUTRAL CITATION NO: 2022/DHC/001825 W.P.(C)No.284/2015 & connected matters Page 98 of 193 1962 SCC OnLine US SC 40, at page 711, Clark, J.; also see A.K. Roy v. Union of India, (1982) 1 SCC 271, paragraphs 26-27; and Madhav Rao Jivaji Rao Scindia v. Union of India, (1971) 1 SCC 85, paragraph 45.] 127. Furthermore, for my part, this submission also represents, if I may say so, a half-truth. If it was a question concerning an economic policy or economic theory, I would easily defer to the wisdom of the Executive of the day and/or the…

Commnr. of Income Tax, Kerala vs. M/S. Tara Agencies

Appeal is allowed and the

C.A. No.-003568-003568 - 2001Supreme Court09 Jul 2007
For Respondent: M/s Tara Agencies
Section 35B

…ourt has dealt with and construed the terms \023manufacturing\024, \023production\024 and \023processing\024. Collector of Central Excise v. Technoweld Industries (2003) 11 SCC 798, Metlex (I) (P) Ltd. v. Commissioner of Central Excise, New Delhi (2005) 1 SCC 271, Aman Marble http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 11 of 16 Industries (P) Ltd. v. Collector of Central Excise, Jaipur (2005) 1 SCC 279 and Shyam Oil Cake Ltd. v. Collector of Central Excise, Jaipur (2005) 1 SCC 264, South Bihar Sugar Mills Ltd. & Another etc. v. Union of India & Another etc. AIR 1968 SC 922, Laminated Packings…

Hindustan Poles Corporation vs. Commissioner of Central Excise, Calcutta

Appeals are allowed and show cause

C.A. No.-005572-005573 - 2000Supreme Court27 Mar 2006
For Respondent: Commissioner of Central Excise, Calcutta
Section 2

…mean that the product was excisable. It was held that in the absence of any manufacture the product did not become excisable merely because there were two separate entries. In the case of Metlex (I) (P) Ltd. vs. CCE reported in (2005) 1 SCC 271, this Court observed that the entry makes no distinction between ordinary film and film which is lacquered or metallised or laminated. The Court arrived at a definite conclusion that a film remained a film and no new or distinct product has come into existence. In Aman Marble Industries (P) Ltd. vs. CCE reported in (2005) 1 SCC 279,…