CCE, Customs & Service Tax v. Shapoorji Pallonji & Co. (P) Ltd.

3 SCC 358Reported decision1991#1758 most cited

What is CCE, Customs & Service Tax v. Shapoorji Pallonji & Co. (P) Ltd. authority for?

When statutory language is clear, precise, and unambiguous, and a literal reading does not lead to an absurd construction, the necessity for applying other rules of interpretation disappears.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2021.

Also referred to as

CCE Customs & Service Tax v. Shapoorji Pallonji · 3 SCC 358 · 1991 · statutory interpretation · literal rule · clear language · unambiguous statute · absurd construction · construction of statutes · vanishing point of interpretation

Judgments citing CCE, Customs & Service Tax v. Shapoorji Pallonji & Co. (P) Ltd.

M/S CANON INDIA PRIVATE LIMITED vs. COMMISSIONER OF CUSTOMS

In the result, these appeals are allowed

C.A. No.-001827 - 2018Supreme Court09 Mar 2021

Bench: HON'BLE THE CHIEF JUSTICE

Section 130ESection 28Section 28(4)

…Another vs. Coffee Board, Bangalore2 has held:- “14. ...Secondly, and more importantly, the user of the definite article ‘the’ before the word ‘agreement’ is, in our view, very significant. Parliament has not said ‘an agreement’ or ‘any 2 (1980) 3 SCC 358 5 agreement’ for or in relation to such export and in the context the expression ‘the agreement’ would refer to that agreement which is implicit in the sale occasioning the export.” In Shri Ishar Alloy Steels Ltd. vs. Jayaswals Neco Ltd.3 has held:- “9. ...’The’ is the word used before nouns, with a specifying or particularising effect…

M/S.S B MINERALS vs. STATE OF KARNATAKA

WP/17000/2010HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S KUMARASWAMY MINERAL EXPORTS LTD vs. STATE OF KARNATAKA

WP/15432/2010HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S GAVISIDDESWARA ENTERPRISES vs. THE STATE OF KARNATAKA

WP/17583/2010HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

SMT.R.MALLAMMA vs. STATE OF KARNATAKA

WP/31145/2008HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

S V SRINIVASULU S/O LATE S.V.CHETTY vs. THE STATE OF KARNATAKA

WP/15795/2010HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

SRI. M.SRINIVASULU vs. STATE OF KARNATAKA

WP/15985/2010HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S MEHBOOB TRANSPORT COMPANY vs. STATE OF KARNATAKA

WP/15954/2010HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S. S.B MINERALS vs. STATE OF KARNATAKA

WP/31129/2008HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S GOGGA GURUSANTHIAH & BROS vs. STATE OF KARNATAKA

WP/16145/2010HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S. THE SANDUR MANGANESE & IRON ORE LTD, vs. STATE OF KARNATAKA

WP/31148/2008HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

SRI.S.A.THAWAB vs. STATE OF KARNATAKA

WP/10712/2009HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S B ASHWATHNARAYANA SINGH & CO., vs. STATE OF KARNATAKA & OTHERS

WP/31327/2008HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

H N PREMAKUMAR S/O LATE H.N.N. SETTY vs. STATE OF KARNATAKA REP BY ITS SECRETARY

WP/6721/2009HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

BANASHANKARI IRON ORE MINES vs. THE STATE OF KARNATAKA

WP/31184/2008HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S SANDUR MANGANESE AND IRON ORE LTD vs. STATE OF KARNATAKA

WP/29222/2010HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S KUMARASWAMY MINERAL EXPORTS vs. STATE OF KARNATAKA

WP/31191/2008HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S TRIDENT MINERALS & OTHERS vs. STATE OF KARNATAKA

WP/30928/2008HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S NADEEM MINERALS vs. STATE OF KARNATAKA

WP/15809/2010HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

VEDANTA LIMITED vs. STATE OF KARNATAKA

WP/44793/2013HC Karnataka03 Dec 2015

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

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CCE, Customs & Service Tax v. Shapoorji Pallonji & Co. (P) Ltd. (3 SCC 358) — Cited in 64 Judgments | BharatTax