General Traders v. State of A.P

4 SCC 353Reported decision1983#1009 most cited

What is General Traders v. State of A.P authority for?

The Supreme Court clarified that actual quid pro quo is not an essential element for a fee. It distinguished a tax, levied as a common burden, from a fee, which is for payment of a specific benefit or privilege, even when regulation in the public interest is a primary motive.

107

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2021.

Also referred to as

Sreenivasa General Traders v. State of A.P · General Traders · 4 SCC 353 · AIR 1983 SC 1246 · distinction between tax and fee · quid pro quo for fee · essential elements of fee · nature of tax · nature of fee · levy

Judgments citing General Traders v. State of A.P

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

WP/52084/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

SAPTHAGIRI BUILDERS & DEVELOPERS vs. THE STATE OF KARNATAKA

WP/15/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

SRI. AL MUTHAIAH vs. THE STATE OF KARNATAKA

WP/17048/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

M/S FOUNTAIN REAL ESTATES AND DEVELOPERS vs. THE STATE OF KARNATAKA

WP/24906/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

M/S ESTEEM ICON vs. THE STATE OF KARNATAKA

WP/9581/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

OMAR FAROOK vs. STATE OF KARNATAKA

WP/41409/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

WP/13495/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

TRANQUIL REALTY PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/8984/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

M/S SOBHA HIGHRISE VENTURES PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/28990/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

PURAVANKARA LIMITED vs. STATE OF KARNATAKA

WP/57893/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

SRI R SHANKARAPPA vs. THE STATE OF KARNATAKA

WP/17262/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

M/S.SOBHA LIMITED vs. STATE OF KARNATAKA

WP/55945/2015HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

SOBHA LIMITED vs. STATE OF KARNATAKA

WP/10164/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

M/S BHARTIYA CITY DEVELOPERS PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/7538/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

WP/59/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

WP/30168/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

WP/23888/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

SMT. VIMALAMMA vs. THE STATE OF KARNATAKA

WP/27756/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

M/S SHUBHACHANDI GRIHA NIRMAN PVT. LTD., vs. THE STATE OF KARNATAKA

WP/29271/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

M/S R.K. SURAKSHA PROPERTIES vs. STATE OF KARNATAKA

WP/7949/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF AUGUST, 2021 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.4601/2020 (LB – BMP) C/W. WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2…

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General Traders v. State of A.P (4 SCC 353) — Cited in 107 Judgments | BharatTax