AIR 1953 SC 333 State of Travancore-Cochin v. Shanmugha Vilas Cashewnut Factory Quilon

2 SCC 607Reported decision1999#23415 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2012 to 2016.

Judgments citing AIR 1953 SC 333 State of Travancore-Cochin v. Shanmugha Vilas Cashewnut Factory Quilon

Pr. Commissioner of Income Tax-6 vs. Manupatra Information Solution

The appeal is disposed of declaring the law as above and setting aside

ITA/81/2016HC Delhi20 Jan 2016

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

…ions within the classroom or whether it had a wider import. 13. Relying upon the decisions reported as AIR 1953 SC 333 State of Travancore-Cochin Vs. Shanmugha Vilas Cashewnut Factory Quilon, (1969) RFA(OS) No.81/2016 Page 16 of 58 2 SCC 607 Mackinnon Machenzie and Co. (P) Ltd. Vs. Ibrahim Mahmmed Issak, (1996) 6 SCC 1 Regional Director, E.S.I. Corporation Vs. Francis De Costa, (1989) 1 SCC 760 Commissioner of Income Tax, New Delhi Vs. East West Import and Export (P) Ltd. and AIR 1973 Ori 244 Registrar of the Orissa High Court Vs. Baradakanta Misra, the learned Single Judge held th…

Commnr. of Central Excise, Surat-I vs. M/S. Favourite Industries

C.A. No.-000949-000949 - 2004Supreme Court29 Feb 2012

Section 11ASection 58

…ase of beneficial and promotional exemption is liberal interpretation. The two go very well with each other because they relate to two different sets of cir- cumstances.” 3 JUDGMENT 32. In Commissioner of Sales Tax v. Industrial Coal Enterprises, (1999) 2 SCC 607, this Court has observed thus: “11. In CIT v. Straw Board Mfg. Co. Ltd. this Court held that in taxing statutes, provision for concessional rate of tax should be liberally construed. So also in Bajaj Tempo Ltd. v. CIT it was held that provision granting incentive for promot- ing economic growth and development in taxing statutes should be l…

Commnr. of Customs(Import) vs. M/S. Konkan Synthetic Fibres

C.A. No.-000951-000951 - 2004Supreme Court29 Feb 2012

Bench: The Customs Authorities, Inter Alia, Seeking Clearance Of The Same By Extending The Benefit Of The Notification No.17/01-Cus Dated 1.3.2001, As Amended By Notification No.44/01- Cus, Dated 26.04.2001. The Customs Authorities Had Refused To Accept The Request Of The Assessee & Accordingly, Had Directed The Assessee To Pay The Duty Under The Provisions Of The Customs Act, 1962 (“The Act” For Short).

Section 25(1)

…of beneficial and promotional exemption is liberal interpretation. The two go very well with each other because they relate to two different sets of circumstances.” 11.In Commissioner of Sales Tax v. Industrial Coal Enterprises, (1999) 2 SCC 607, this Court has observed: “11. In CIT v. Straw Board Mfg. Co. Ltd. this Court held that in taxing statutes, provision for concessional rate of tax should be liberally construed. So also in Bajaj Tempo Ltd. v. CIT it was held that provision granting incentive for promoting economic growth and development in taxing statutes shou…