ELEL Hotels & Investments Ltd. v. Union of India

3 SCC 698Reported decision1989#17579 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

Judgments citing ELEL Hotels & Investments Ltd. v. Union of India

Jalaram Industries vs. Union of India

WP/6114/2020HC Karnataka04 Jan 2022

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

Section 5

…kept in mind that taxation is not merely a source of raising revenue but is also recognised by the fiscal tool to achieve fiscal and social objective. The observation in the judgment of ELEL Hotels & Investments Ltd. V. Union of India reported in (1989) 3 SCC 698 at Para 20 would be relevant which is as follows: "20. Similar contentions as to the unreasonableness of the restrictions which the imposition of the impugned tax was said to bring about on the petitioners’ freedom of trade and 63 business and the adverse effect of this tax on a significant area of national economy generally and…

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

…kept in mind that taxation is not merely a source of raising revenue but is also recognised by the fiscal tool to achieve fiscal and social objective. The observation in the judgment of ELEL Hotels & Investments Ltd. V. Union of India reported in (1989) 3 SCC 698 at Para 20 would be relevant which is as follows: "20. Similar contentions as to the unreasonableness of the restrictions which the imposition of the impugned tax was said to bring about on the petitioners’ freedom of trade and 63 business and the adverse effect of this tax on a significant area of national economy generally and…

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

…kept in mind that taxation is not merely a source of raising revenue but is also recognised by the fiscal tool to achieve fiscal and social objective. The observation in the judgment of ELEL Hotels & Investments Ltd. V. Union of India reported in (1989) 3 SCC 698 at Para 20 would be relevant which is as follows: "20. Similar contentions as to the unreasonableness of the restrictions which the imposition of the impugned tax was said to bring about on the petitioners’ freedom of trade and 63 business and the adverse effect of this tax on a significant area of national economy generally and…

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

…kept in mind that taxation is not merely a source of raising revenue but is also recognised by the fiscal tool to achieve fiscal and social objective. The observation in the judgment of ELEL Hotels & Investments Ltd. V. Union of India reported in (1989) 3 SCC 698 at Para 20 would be relevant which is as follows: "20. Similar contentions as to the unreasonableness of the restrictions which the imposition of the impugned tax was said to bring about on the petitioners’ freedom of trade and 63 business and the adverse effect of this tax on a significant area of national economy generally and…

ELEL Hotels & Investments Ltd. v. Union of India (3 SCC 698) — Cited in 4 Judgments | BharatTax