Dharappa v. Bijapur Co-operative Milk Producers Societies Union Ltd.

COMMISSIONER OF CUSTOMS (PORT) KOLKATA vs. M/S. STEEL AUTHORITY OF INDIA LTD

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE ANIRUDDHA BOSE

…set of designs, drawings and activities intricately interlinked. This case did not involve importation of any equipment. 24 13. Another judgment of this Court in the case of Andhra Petrochemicals vs. Collector of Customs, Madras reported in [(1988) 9 SCC 109] was cited before us by Mr. Agarwal. But ratio of that authority would not be applicable in the facts of this case, as the disputed amount involved payment made by the importer to their overseas associate towards engineering, design work, plant, sketches etc. which were necessary for production of imported goods. This was a case attracting Rul…

COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE vs. M/S KARNATAKA SOAPS & DETERGENTS LTD

The appeals are allowed

Bench: HON'BLE MR. JUSTICE S. ABDUL NAZEER

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURSIDCITON CIVIL APPEAL NOS. 4822-4825 OF 2015 COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE … APPELLANT VERSUS M/S KARNATAKA SOAPS & DETERGENTS LTD. … RESPONDENT J U D G M E N T S.ABDUL NAZEER, J. 1. These appeals raise two questions, namely: (i) Whether the Board’s Circular No.495/61/99-CX.3, dated 22.11.1999 exempts payment of excise duty on perfumery compound manufactured by the respondent; and (ii) Whether actual marketing of the perfumery compound is necessary for the levy of excise duty. 2. The re…

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

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

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

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

M/S GAVISIDDESWARA ENTERPRISES vs. THE STATE OF KARNATAKA

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

SMT.R.MALLAMMA vs. STATE OF KARNATAKA

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

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

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

SRI. M.SRINIVASULU vs. STATE OF KARNATAKA

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

M/S MEHBOOB TRANSPORT COMPANY vs. STATE OF KARNATAKA

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

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

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

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

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

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

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

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

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

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

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

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

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

BANASHANKARI IRON ORE MINES vs. THE STATE OF KARNATAKA

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

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

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

M/S KUMARASWAMY MINERAL EXPORTS vs. STATE OF KARNATAKA

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

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

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…

M/S NADEEM MINERALS vs. STATE OF KARNATAKA

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

…petent to enact. Also the principles enunciated in Article 254 would be resorted to only when there exists direct conflict between two provisions and not otherwise. iv) In Dharappa vs. Bijapur Co-operative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109], the question, as to whether, any repugnancy between Karnataka Co-operative Societies Act, 1959 and Industrial Disputes Act, 1947, the former made under Entry 32 of List II and the latter under Entry 22 of List III, existed. It was held that when presidential assent was obtained for the repugnant State Act, the said repugnant provisions w…