Commissioner of Customs, Chennai v. Pentamedia Graphics Ltd.

9 SCC 502Reported decision2015#1112 most cited
100

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2021.

Also referred to as

Commissioner of Customs Chennai v Pentamedia Graphics Ltd · Pentamedia Graphics Ltd · 9 SCC 502 · 2015 Supreme Court · Customs law India · indirect tax judgment · tax case law · Supreme Court precedent

Judgments citing Commissioner of Customs, Chennai v. Pentamedia Graphics Ltd.

Smt Meena Poojarthi vs. State of Karnataka

WP/51101/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Sri S Somashekara Reddy vs. State of Karnataka

WP/36610/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Rama vs. State of Karnataka

WP/27625/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Sri. Guruprasad vs. Government of Karnataka

WP/8176/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

P. D. Ponnappa vs. State of Karnataka

WP/12975/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Rajappa vs. The State of Karnataka

WP/50955/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Smt M Mamatha vs. State of Karnataka

WP/51879/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Sri M Philip vs. State of Karnataka

WP/27730/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Sri Shadakshari vs. The Assistante Executive Engineer

WP/47066/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

N Kamalasambasiva vs. The State of Karnataka

WP/7868/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

B. Krishna Reddy vs. State of Karnataka

WP/5393/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Mr Irfan Razack vs. State of Karnataka

WP/51830/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Mr D B Krishnegowda vs. Tahsildhar

WP/41715/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Smt Bhagyamma vs. The State of Karnataka

WP/23515/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Mr C V Manjunatha vs. The State of Karnataka

WP/235/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Manjappagowda vs. State of Karnataka

WP/54914/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Adarsh Developers vs. The State of Karnataka

WP/35489/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Daadys Developers and Builders vs. State of Karnataka

WP/8035/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Smt. Pushpavathi vs. The State of Karnataka

WP/52566/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…

Sri. Srinivas V vs. The Tahsildar

WP/2960/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…US SC 9: 269 US 385 (1926): 46 S.CT. 126: 70 L.ED.322:CONNALLY, COMMISSIONER OF LABOR OF OKLAHOMA, ETC . Vs. GENERAL CONST.CO. 33. AIR 1962 SC 316: COLLECTOR OF CUSTOMS, MADRAS Vs. NATHELLA SAMPATHU CHETTY AND ANR. 34. (2015) 9 SCC 502 : VIKRAM SINGH ALIAS VICKY AND 384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs.…