Federation of Hotel and Restaurant v. Union of India

3 SCC 634Reported decision1989#9654 most cited

What is Federation of Hotel and Restaurant v. Union of India authority for?

Economic legislation is afforded wide latitude, with courts applying a test that acknowledges the legislature's broad powers in this area. The interpretation of legislative provisions should rely on their plain reading rather than external materials like affidavits or submissions.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Also referred to as

Federation of Hotel and Restaurant Association of India v. Union of India · economic legislation · wide latitude doctrine · legislative interpretation · plain reading of provision

Judgments citing Federation of Hotel and Restaurant 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

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF JANUARY 2022 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.52371/2019 (T-RES) C/W WRIT PETITION No.51473/2019 (T-TAR) WRIT PETITION No.52323/2019 (T-RES) WRIT PETITION No.52374/2019 (T-RES) WRIT PETITION No.651/2020 (T-RES) WRIT PETITION No.713/2020 (T-RES) WRIT PETITION No.2318/2020 (T-RES) WRIT PETITION No.6114/2020 (T-RES) WRIT PETITION No.6122/2020 (T-RES) WRIT PETITION No.3810/2021 (T-TAR) IN W.P. No.52371/2019 BETWEEN: M/s.V.S.Products A Proprietary Firm Represented by its Pro…

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

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF JANUARY 2022 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.52371/2019 (T-RES) C/W WRIT PETITION No.51473/2019 (T-TAR) WRIT PETITION No.52323/2019 (T-RES) WRIT PETITION No.52374/2019 (T-RES) WRIT PETITION No.651/2020 (T-RES) WRIT PETITION No.713/2020 (T-RES) WRIT PETITION No.2318/2020 (T-RES) WRIT PETITION No.6114/2020 (T-RES) WRIT PETITION No.6122/2020 (T-RES) WRIT PETITION No.3810/2021 (T-TAR) IN W.P. No.52371/2019 BETWEEN: M/s.V.S.Products A Proprietary Firm Represented by its Pro…

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

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF JANUARY 2022 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.52371/2019 (T-RES) C/W WRIT PETITION No.51473/2019 (T-TAR) WRIT PETITION No.52323/2019 (T-RES) WRIT PETITION No.52374/2019 (T-RES) WRIT PETITION No.651/2020 (T-RES) WRIT PETITION No.713/2020 (T-RES) WRIT PETITION No.2318/2020 (T-RES) WRIT PETITION No.6114/2020 (T-RES) WRIT PETITION No.6122/2020 (T-RES) WRIT PETITION No.3810/2021 (T-TAR) IN W.P. No.52371/2019 BETWEEN: M/s.V.S.Products A Proprietary Firm Represented by its Pro…

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

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF JANUARY 2022 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.52371/2019 (T-RES) C/W WRIT PETITION No.51473/2019 (T-TAR) WRIT PETITION No.52323/2019 (T-RES) WRIT PETITION No.52374/2019 (T-RES) WRIT PETITION No.651/2020 (T-RES) WRIT PETITION No.713/2020 (T-RES) WRIT PETITION No.2318/2020 (T-RES) WRIT PETITION No.6114/2020 (T-RES) WRIT PETITION No.6122/2020 (T-RES) WRIT PETITION No.3810/2021 (T-TAR) IN W.P. No.52371/2019 BETWEEN: M/s.V.S.Products A Proprietary Firm Represented by its Pro…

Manoj Kumar Jain, Jaipur vs. ITO, Tonk

In the result, the appeal of the assessee is partly allowed

ITA 238/JPR/2016[2011-12]Status: DisposedITAT Jaipur16 Jul 2018AY 2011-12
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.P. Meena (JCIT)
Section 194HSection 244ASection 40

…the cost of the service in the value of the SIM card by relying on the aspects doctrine. That doctrine merely deals with legislative competence. As has been succinctly stated in Federation of Hotel and Restaurant Association of India v. Union of India [1989] 3 SCC 634— “subjects which in one aspect and for one purpose fall within the power of a particular Legislature may in another aspect and for another purpose fall within another legislative power. They might be overlapping ; but the overlapping must be in law. The same transaction may involve two or more taxable events in its different aspects. But the fact t…

Shri Virendra Kumar Jain, Tonk vs. Income Tax Officer, Tonk

In the result, appeal of the assessee is allowed

ITA 970/JPR/2017[2008-09]Status: DisposedITAT Jaipur23 May 2018AY 2008-09

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri K.C. Gupta (JCIT)
Section 40

…the cost of the service in the value of the SIM card by relying on the aspects doctrine. That doctrine merely deals with legislative competence. As has been succinctly stated in Federation of Hotel and Restaurant Association of India v. Union of India [1989] 3 SCC 634— “subjects which in one aspect and for one purpose fall within the power of a particular Legislature may in another aspect and for another purpose fall within another legislative power. They might be overlapping ; but the overlapping must be in law. The same transaction may involve two or more taxable events in its different 6 Shri Virendra Kumar…

Chocopack Enterprises, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed

ITA 821/JPR/2016[2011-12]Status: DisposedITAT Jaipur13 Oct 2017AY 2011-12
For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Shri Raj Mehara (J.CIT)
Section 194HSection 40

…the cost of the service in the value of the SIM card by relying on the aspects doctrine. That doctrine merely deals with legislative competence. As has been succinctly stated in Federation of Hotel and Restaurant Association of India v. Union of India [1989] 3 SCC 634—“subjects which in one aspect and for one purpose fall within the power of a particular Legislature may in another aspect and for another purpose fall within another legislative power. They might be overlapping ; but the overlapping must be in law. The same transaction may involve two or more taxable events in its different aspects. But the fact th…

Sri M Madhava Gowda vs. Under Secretary to Government

WP/27825/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…VARMA RAJAH vs UNION OF INDIA AND ANOTHER (7) (1990)4 SCC 366 SHASHIKANT LAXMAN KALE AND ANOTHER vs UNION OF INDIA AND ANOTHER (8) (1989) SUPP (1) SCC 696 P.M.ASWATHANARAYANA SETTY AND OTHERS vs STATE OF KARNATAKA AND OTHERS (9) (1989)3 SCC 634 FEDERATION OF HOTEL AND RESTAURANT ASSOCIATION OF INDIA ETC. vs UNION OF INDIA AND OTHERS 19 (10) (1978)2 SCC 1 PATHUMMA AND OTHERS vs STATE OF KERALA AND OTHERS (11) (1980)4 SCC 697 STATE OF KARNATAKA AND ANOTHER vs M/S.HANSA CORPORATION (12) (1996)10 SCC 304 KHODAY DISTILLERIES LTD. AND OTHERS vs STATE…

M. Narayanappa vs. The State of Karnataka

WP/14620/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…VARMA RAJAH vs UNION OF INDIA AND ANOTHER (7) (1990)4 SCC 366 SHASHIKANT LAXMAN KALE AND ANOTHER vs UNION OF INDIA AND ANOTHER (8) (1989) SUPP (1) SCC 696 P.M.ASWATHANARAYANA SETTY AND OTHERS vs STATE OF KARNATAKA AND OTHERS (9) (1989)3 SCC 634 FEDERATION OF HOTEL AND RESTAURANT ASSOCIATION OF INDIA ETC. vs UNION OF INDIA AND OTHERS 19 (10) (1978)2 SCC 1 PATHUMMA AND OTHERS vs STATE OF KERALA AND OTHERS (11) (1980)4 SCC 697 STATE OF KARNATAKA AND ANOTHER vs M/S.HANSA CORPORATION (12) (1996)10 SCC 304 KHODAY DISTILLERIES LTD. AND OTHERS vs STATE…

Federation of Wines Merchants Association vs. The State of Karnataka

WP/13078/2014HC Karnataka30 Sept 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…VARMA RAJAH vs UNION OF INDIA AND ANOTHER (7) (1990)4 SCC 366 SHASHIKANT LAXMAN KALE AND ANOTHER vs UNION OF INDIA AND ANOTHER (8) (1989) SUPP (1) SCC 696 P.M.ASWATHANARAYANA SETTY AND OTHERS vs STATE OF KARNATAKA AND OTHERS (9) (1989)3 SCC 634 FEDERATION OF HOTEL AND RESTAURANT ASSOCIATION OF INDIA ETC. vs UNION OF INDIA AND OTHERS 19 (10) (1978)2 SCC 1 PATHUMMA AND OTHERS vs STATE OF KERALA AND OTHERS (11) (1980)4 SCC 697 STATE OF KARNATAKA AND ANOTHER vs M/S.HANSA CORPORATION (12) (1996)10 SCC 304 KHODAY DISTILLERIES LTD. AND OTHERS vs STATE…

Federation of Hotel and Restaurant v. Union of India (3 SCC 634) — Cited in 10 Judgments | BharatTax