CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION v. S. RAGHUNATHAN AND OTHERS. 58

3 SCC 258Reported decision2002#1103 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2026.

Also referred to as

National Buildings Construction Corporation · S. Raghunathan · Supreme Court · 2002 · (2002) 3 SCC 258 · NBCC Raghunathan · case law India · Supreme Court judgments · tax law India · Indian jurisprudence · SCC 258

Judgments citing CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION v. S. RAGHUNATHAN AND OTHERS. 58

Commissioner of Customs (Import) vs. M/S Welkin Foods

C.A. No.-005531 - 2025Supreme Court06 Jan 2026

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 46

…f agricultural machinery” under Chapter Heading 8436 is accepted, the goods would be legally barred from classification under Chapter Heading 7610. [See Intel Design Systems (India) P. Ltd. v. Commissioner of Customs and Central Excise, reported in (2008) 3 SCC 258 & CCE, Aurangabad v. Videocon Industries Ltd., reported in 2023 SCC OnLine SC 357] Civil Appeal No. 5531 of 2025 Page 95 of 109 123. The reason for excluding goods classifiable under Section XVI from Section XV can be understood from the Explanatory Notes, which recognise a practical reality: m…

B T Kantharaj vs. The State of Karnataka

WP/27680/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Nanjundappa vs. The State of Karnataka

WP/47827/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Thariq Khan vs. State of Karnataka

WP/8585/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Smt Janaki vs. The State of Karnataka

WP/28215/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Smt. Lakshmamma vs. The State of Karnataka

WP/6960/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Sri Shivalingaiah vs. State of Karnataka

WP/6376/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Sri H K Basavegowda vs. The State of Karnataka

WP/28214/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Smt. Priyadarshini vs. The State of Karnataka

WP/35277/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Moosaveer @ Ibrahim Sab vs. State of Karnataka

WP/13029/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

N Santhosh Kumar vs. The State of Karnataka

WP/22667/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Sri C Govardhan Reddy vs. State of Karnataka

WP/36459/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Sri Rajanna vs. State of Karnataka

WP/18646/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Smt. Motamma vs. Deputy Commissioner

WP/25219/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

K T Thipperudrappa vs. The State of Karnataka

WP/50828/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Sri A M Narayanaswamy vs. The State of Karnataka

WP/8210/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Sri M B Devayya vs. The State of Karnataka

WP/18327/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Smt Uma Balagavi vs. State of Karnataka

WP/23800/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Mr G Pulla Reddy vs. State of Karnataka

WP/56168/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…

Smt. B.C.Dharma vs. The State of Karnataka

WP/31322/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…S. 56.(2001) 4 SCC 262: KULWANT KAUR AND OTHERS Vs. GURDIAL SINGH MANN (DEAD) BY LRS. AND OTHERS. 57.(1998) 7 SUPREME COURT CASES 66: NATIONAL BUILDINGS CONSTRUCTION CORPORATION Vs. S. RAGHUNATHAN AND OTHERS. 58.(2002) 3 SCC 258: KONDA LAKSHMANA BAPUJI Vs. GOVT. OF A.P. AND OTHERS. 368 59.AIR 2014 SC 2407: STATE OF TAMIL NADU Vs. STATE OF KERALA AND ANOTHER. 60.(2011) 9 SCC 354: DELHI AIRTECH SERVICES PRIVATE LIMITED AND ANOTHER Vs. STATE OF UTTAR PRADESH AND ANOTHER. 61.(2013) 1 SCC 353: TUKARAM KANA JOSHI AND OTHER…