D.G. Gouse and Co. v. State of Kerala

2 SCC 410Reported decision1980#15208 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Judgments citing D.G. Gouse and Co. v. State of Kerala

Lipi Boilers Ltd. Through Its Chief Executive vs. The Commissioner of Central Excise, Aurangabad

C.A. No.-000856-000857 - 2011Supreme Court10 Nov 2025

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

Section 11A(1)Section 35L(1)(b)

…e tax…In other words, the measure adopted could not be identified with the nature of the tax.” (Emphasis supplied) 40. This Court in Bombay Tyre (supra) also referred to this Court’s judgment in D.G. Gouse and Co. v. State of Kerala reported in (1980) 2 SCC 410 which in turn had referred to a passage from Seervai’s Constitutional Law of India, to further explain the distinction between the subject of a tax and a measure of a tax. The relevant observation of this Court in Bombay Tyre (supra), reads thus: “14. […]The point was considered by this Court again in D.G. Gouse and Co. v. State of Kerala [(…

Sri M Madhava Gowda vs. Under Secretary to Government

WP/27825/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…BACCO CO. ETC. vs STATE OF ANDHRA PRADESH AND ANOTHER 14 (5) AIR 1991 SC 1722 STATE OF MAHARASHTRA AND ANOTHER vs RAMESH NARAYAN PATIL (6) (1997)11 SCC 179 CHOKSI TUBE COMPANY LTD vs UNION OF INDIA AND OTHERS (7) (1981)2 SCC 410 VISHNUDAS HUNDUMAL AND OTHERS vs STATE OF MADHYA PRADESH AND OTHERS (8) AIR 1952 SC 75 THE STATE OF WEST BENGAL vs ANWAR ALI SARKAR AND ANOTHER (9) (1969)2 SCC 710 THE STATE OF RAJASTHAN AND ANOTHER vs M/S.GHASIRAM MANGILAL ETC. (10) (2007)10 SCC 342 STATE OF UTTAR PRADESH AND OTHERS vs DEEPAK FERTILIZERS AND PETR…

M. Narayanappa vs. The State of Karnataka

WP/14620/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…BACCO CO. ETC. vs STATE OF ANDHRA PRADESH AND ANOTHER 14 (5) AIR 1991 SC 1722 STATE OF MAHARASHTRA AND ANOTHER vs RAMESH NARAYAN PATIL (6) (1997)11 SCC 179 CHOKSI TUBE COMPANY LTD vs UNION OF INDIA AND OTHERS (7) (1981)2 SCC 410 VISHNUDAS HUNDUMAL AND OTHERS vs STATE OF MADHYA PRADESH AND OTHERS (8) AIR 1952 SC 75 THE STATE OF WEST BENGAL vs ANWAR ALI SARKAR AND ANOTHER (9) (1969)2 SCC 710 THE STATE OF RAJASTHAN AND ANOTHER vs M/S.GHASIRAM MANGILAL ETC. (10) (2007)10 SCC 342 STATE OF UTTAR PRADESH AND OTHERS vs DEEPAK FERTILIZERS AND PETR…

Federation of Wines Merchants Association vs. The State of Karnataka

WP/13078/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…BACCO CO. ETC. vs STATE OF ANDHRA PRADESH AND ANOTHER 14 (5) AIR 1991 SC 1722 STATE OF MAHARASHTRA AND ANOTHER vs RAMESH NARAYAN PATIL (6) (1997)11 SCC 179 CHOKSI TUBE COMPANY LTD vs UNION OF INDIA AND OTHERS (7) (1981)2 SCC 410 VISHNUDAS HUNDUMAL AND OTHERS vs STATE OF MADHYA PRADESH AND OTHERS (8) AIR 1952 SC 75 THE STATE OF WEST BENGAL vs ANWAR ALI SARKAR AND ANOTHER (9) (1969)2 SCC 710 THE STATE OF RAJASTHAN AND ANOTHER vs M/S.GHASIRAM MANGILAL ETC. (10) (2007)10 SCC 342 STATE OF UTTAR PRADESH AND OTHERS vs DEEPAK FERTILIZERS AND PETR…

Commnr., Central Excise & Customs, Kerala vs. M/S. Larsen & Toubro Ltd

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

…he judgment of the High Court striking down the enactment were on the above basis dismissed. Reference may also be made to Vishnu Dayal Mahendra Pal v. State of U.P. [(1974) 2 SCC 306] and D.G. Gose and Co. (Agents) (P) Ltd. v. State of Kerala [(1980) 2 SCC 410] where this Court held that sufficient guidance was available from the Preamble and other provisions of the Act. The members of the committee owe a duty to be conversant with the same and discharge their functions in accordance with the provisions of the Act and the Rules and that in cases where the machinery for d…

Commnr., Central Excise & Customs, Kerala vs. M/S. Larsen & Toubro Ltd

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

…he judgment of the High Court striking down the enactment were on the above basis dismissed. Reference may also be made to Vishnu Dayal Mahendra Pal v. State of U.P. [(1974) 2 SCC 306] and D.G. Gose and Co. (Agents) (P) Ltd. v. State of Kerala [(1980) 2 SCC 410] where this Court held that sufficient guidance was available from the Preamble and other provisions of the Act. The members of the committee owe a duty to be conversant with the same and discharge their functions in accordance with the provisions of the Act and the Rules and that in cases where the machinery for d…

D.G. Gouse and Co. v. State of Kerala (2 SCC 410) — Cited in 6 Judgments | BharatTax