Avinder Singh v. State of Punjab

1 SCC 137Reported decision1979#18517 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2022.

Judgments citing Avinder Singh v. State of Punjab

Jalaram Industries vs. Union of India

WP/6114/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…n considered along with other existing duties including 44 NCCD has the effect of falling foul of constitutional guarantee may be a different ground of attack. The observation of the Apex Court in Avinder Singh v. State of Punjab reported in (1979) 1 SCC 137 to the effect that if on the same subject matter the legislature chooses to levy tax twice over, there is no inherent invalidity in the fiscal adventure unless there are some other prohibitions, is to be noted as laying down the correct position of law. The relevant extract is as follows: “The principal invalidatory charge, based on the A…

Thrishul Zarda Pouches vs. Union of India

WP/713/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…n considered along with other existing duties including 44 NCCD has the effect of falling foul of constitutional guarantee may be a different ground of attack. The observation of the Apex Court in Avinder Singh v. State of Punjab reported in (1979) 1 SCC 137 to the effect that if on the same subject matter the legislature chooses to levy tax twice over, there is no inherent invalidity in the fiscal adventure unless there are some other prohibitions, is to be noted as laying down the correct position of law. The relevant extract is as follows: “The principal invalidatory charge, based on the A…

Harsh International Flavour vs. Union of India

WP/6122/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…n considered along with other existing duties including 44 NCCD has the effect of falling foul of constitutional guarantee may be a different ground of attack. The observation of the Apex Court in Avinder Singh v. State of Punjab reported in (1979) 1 SCC 137 to the effect that if on the same subject matter the legislature chooses to levy tax twice over, there is no inherent invalidity in the fiscal adventure unless there are some other prohibitions, is to be noted as laying down the correct position of law. The relevant extract is as follows: “The principal invalidatory charge, based on the A…

Fast Track Packers Private Limited vs. Union of India

WP/52374/2019HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…n considered along with other existing duties including 44 NCCD has the effect of falling foul of constitutional guarantee may be a different ground of attack. The observation of the Apex Court in Avinder Singh v. State of Punjab reported in (1979) 1 SCC 137 to the effect that if on the same subject matter the legislature chooses to levy tax twice over, there is no inherent invalidity in the fiscal adventure unless there are some other prohibitions, is to be noted as laying down the correct position of law. The relevant extract is as follows: “The principal invalidatory charge, based on the A…

Avinder Singh v. State of Punjab (1 SCC 137) — Cited in 4 Judgments | BharatTax