Commissioner of Urban Tax v. Buckingham & Carnatic Company Ltd.

2 SCC 65Reported decision1969#15212 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Judgments citing Commissioner of Urban Tax v. Buckingham & Carnatic Company Ltd.

Jalaram Industries vs. Union of India

WP/6114/2020HC Karnataka04 Jan 2022

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

Section 5

…ss and rational nexus is achieved if taxation on tobacco is viewed as sin tax with the other underlying object being of revenue generation. The Apex Court in the case of Commissioner of Urban Tax v. Buckingham & Carnatic Company Ltd. Reported in (1969) 2 SCC 65 has reiterated the settled principle that selecting objects to the tax, determining the quantum of tax, legislating conditions for the levy and the socio-economic goals which a tax must achieve are matters of legislative policy and these matters have been entrusted to the Legislature and not to the Court. It is a settled principle that the L…

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

…ss and rational nexus is achieved if taxation on tobacco is viewed as sin tax with the other underlying object being of revenue generation. The Apex Court in the case of Commissioner of Urban Tax v. Buckingham & Carnatic Company Ltd. Reported in (1969) 2 SCC 65 has reiterated the settled principle that selecting objects to the tax, determining the quantum of tax, legislating conditions for the levy and the socio-economic goals which a tax must achieve are matters of legislative policy and these matters have been entrusted to the Legislature and not to the Court. It is a settled principle that the L…

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

…ss and rational nexus is achieved if taxation on tobacco is viewed as sin tax with the other underlying object being of revenue generation. The Apex Court in the case of Commissioner of Urban Tax v. Buckingham & Carnatic Company Ltd. Reported in (1969) 2 SCC 65 has reiterated the settled principle that selecting objects to the tax, determining the quantum of tax, legislating conditions for the levy and the socio-economic goals which a tax must achieve are matters of legislative policy and these matters have been entrusted to the Legislature and not to the Court. It is a settled principle that the L…

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

…ss and rational nexus is achieved if taxation on tobacco is viewed as sin tax with the other underlying object being of revenue generation. The Apex Court in the case of Commissioner of Urban Tax v. Buckingham & Carnatic Company Ltd. Reported in (1969) 2 SCC 65 has reiterated the settled principle that selecting objects to the tax, determining the quantum of tax, legislating conditions for the levy and the socio-economic goals which a tax must achieve are matters of legislative policy and these matters have been entrusted to the Legislature and not to the Court. It is a settled principle that the L…

Master Balachandar Krishnan vs. The State of Karnataka

WP/8788/2020HC Karnataka29 Sept 2020

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

…rticle 14 of the Constitution. This is nothing but -: 264 :- bolstering mediocracy over meritocracy, which violates the equality clause in the Constitution. In Thapar Institute of Engineering and Technology vs. State of Punjab and another [(1997) 2 SCC 65], it has been observed that when admission is on the basis of marks obtained in the Entrance Examination, drawing up of a separate list for reservation of seats based on preferential treatment of certain candidates would be unconstitutional. 189. We do not think that really meritorious students of Karnataka would require such concession to…

The Pr.Commissioner of Income Tax vs. Sri Koundinya Educational Society

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

…SCC 602 123. (2015) 1 SCC 1 124. [1994] 1 AC 486 (HL) 125. AIR 1965 SC 1017 126. AIR 2011 SC 3470 127. AIR 2003 SC 2562 128. AIR 2006 SC 1846 129. AIR 2004 SC 3800 130. AIR 2002 SC 685 131. AIR 1999 SC 2468 132. AIR2006SC1846 133. (2004) 2 SCC 65 134. AIR 1981 SC 2181 135. (2009) 10 SCC 388 136. 1980 Cri LJ 1075 137. (2011) 10 SCC 608 138. [1997], 1 S.C.C. 388 139. (2009) 15 SCC 351 140. (2014) 1 SCC 161 141. (2001) 3 SCC 594 142. (1995) 6 SCC 289 143. (2003) 9 SCC 731 144. 2007 (14) Scale 36 145. (2014) 9 SCC 1 146. AIR 1994 SC 268 147. AIR 1951 SC 332 148. (20…

Commissioner of Urban Tax v. Buckingham & Carnatic Company Ltd. (2 SCC 65) — Cited in 6 Judgments | BharatTax