Godfrey Philips India Ltd. v. State of U.P

2 SCC 515Reported decision2005#1252 most cited

What is Godfrey Philips India Ltd. v. State of U.P authority for?

Where general words in a statute are followed by specific words, the general words are interpreted in a way that confines their meaning to the same class or category as the specific words. This is known as the doctrine of noscitur a sociis.

90

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 1992 to 2022.

Also referred to as

Godfrey Philips India Ltd. v. State of U.P · doctrine of noscitur a sociis · interpretation of statutes · general words and specific words · statutory interpretation · context of statutes · legislative competence · Entry 62 List II · taxes on luxuries

Issues it is cited on

section 44aasection 194jsection 260section 260asection 44afees for technical servicessection 201section 194section 44section 20section 19section 26

Judgments citing Godfrey Philips India Ltd. v. State of U.P

Hillwood Furniture Pvt. Ltd vs. Commissioner of Income Tax

ITA/8/2020HC Kerala13 Oct 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: REGIONAL SPORTS CENTREFor Respondent: STATE OF KERALA

…e incidence of tax under the KTL Act is on the person enjoying the luxury and not on the ‘proprietor’ who provides the luxury. 13. The reliance placed by the learned Government Pleader on the decisions in Godfrey Philips India Limited v. State of UP – [(2005) 2 SCC 515] and State of Karnataka & Ors v. Drive-in Enterprises – [(2001) 4 SCC 60] in support of his contention that the incidence of luxury tax is on the enjoyment of luxury and not on the providing of luxury is also misplaced. The said decisions considered the issue of legislative competence of the respective legislatures while imposing the levy…

Principal Commissioner of Income Tax, Cuttack vs. M/S.Patnaik Mineerals Pvt.Ltd

ITA/98/2017HC Orissa09 Mar 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Nunhems India Private Limited, Hyderabad vs. Asst.CIT, Circle 16(1)

In the result, the assessee’s appeal for the A

ITA 1775/HYD/2013[2009-10]Status: DisposedITAT Hyderabad05 Jul 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…and accepted by the Supreme Court whenever the meaning of a word, which falls within a group of words, is unclear and the intention of the legislature is doubtful. In Godfrey Phillips India Ltd. & Anr. vs. State of U.P. & Ors. (2005) 194 CTR (SC) 257 : (2005) 2 SCC 515, a Constitution Bench of the Supreme Court was considering the meaning of the word 'Luxuries' as appearing in Entry 62 of the List II of the VIIth Schedule to the Constitution which empowers the State legislature to make laws with respect to 'taxes on luxuries including taxes on entertainment, amusement, betting and gambling'. The Supreme Court was…

Nunhems India Private Limited, R.R.Dist vs. JCIT, Range 16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 327/HYD/2012[2008-2009]Status: DisposedITAT Hyderabad05 Jul 2018AY 2008-2009

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…and accepted by the Supreme Court whenever the meaning of a word, which falls within a group of words, is unclear and the intention of the legislature is doubtful. In Godfrey Phillips India Ltd. & Anr. vs. State of U.P. & Ors. (2005) 194 CTR (SC) 257 : (2005) 2 SCC 515, a Constitution Bench of the Supreme Court was considering the meaning of the word 'Luxuries' as appearing in Entry 62 of the List II of the VIIth Schedule to the Constitution which empowers the State legislature to make laws with respect to 'taxes on luxuries including taxes on entertainment, amusement, betting and gambling'. The Supreme Court was…

Nunhems India Pvt.Ltd., R.R.Dist vs. Addl.CIT, Range-16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 290/HYD/2011[2006-07]Status: DisposedITAT Hyderabad05 Jul 2018AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…and accepted by the Supreme Court whenever the meaning of a word, which falls within a group of words, is unclear and the intention of the legislature is doubtful. In Godfrey Phillips India Ltd. & Anr. vs. State of U.P. & Ors. (2005) 194 CTR (SC) 257 : (2005) 2 SCC 515, a Constitution Bench of the Supreme Court was considering the meaning of the word 'Luxuries' as appearing in Entry 62 of the List II of the VIIth Schedule to the Constitution which empowers the State legislature to make laws with respect to 'taxes on luxuries including taxes on entertainment, amusement, betting and gambling'. The Supreme Court was…

The Assistant Commissioner of vs. M/S H.H. Cement Products

WA/5798/2011HC Karnataka23 Mar 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 39(1)Section 4Section 59

…37(D) with regard to the labeling of the product which would tend to exaggerate the quality of the product. 21 (ii) In another decision of the Hon’ble Supreme Court in the case of Godfrey Philips India Ltd. vs. State of Utter Pradesh [(2005) 2 SCC 515]. In that case, what came up for consideration was Entry 62 of List II, which relates to the exclusive power of the State Legislature to make laws with reference to the ‘taxes on luxuries, including taxes on entertainments, amusements, betting and gambling’. Quoting Maxwell on “Interpretation of Statutes”, with regard to the effect…

M/S.S B Minerals vs. State of Karnataka

WP/17000/2010HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

M/S Kumaraswamy Mineral Exports Ltd vs. State of Karnataka

WP/15432/2010HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

M/S Gavisiddeswara Enterprises vs. The State of Karnataka

WP/17583/2010HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

Smt.R.Mallamma vs. State of Karnataka

WP/31145/2008HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

S V Srinivasulu S/O Late S.V.Chetty vs. The State of Karnataka

WP/15795/2010HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

Sri. M.Srinivasulu vs. State of Karnataka

WP/15985/2010HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

M/S Mehboob Transport Company vs. State of Karnataka

WP/15954/2010HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

M/S. S.B Minerals vs. State of Karnataka

WP/31129/2008HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

M/S Gogga Gurusanthiah & Bros vs. State of Karnataka

WP/16145/2010HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

M/S. the Sandur Manganese & Iron Ore Ltd vs. State of Karnataka

WP/31148/2008HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

Sri.S.A.Thawab vs. State of Karnataka

WP/10712/2009HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

M/S B Ashwathnarayana Singh & Co vs. State of Karnataka & Others

WP/31327/2008HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

H N Premakumar S/O Late H.N.N. Setty vs. State of Karnataka Rep by Its Secretary

WP/6721/2009HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

Banashankari Iron Ore Mines vs. The State of Karnataka

WP/31184/2008HC Karnataka03 Dec 2015

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

…to include private lease holders operating their mines and quarries in the forest area. Resorting to the doctrine of nositur a sociis and by relying on certain decisions of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Com…

Godfrey Philips India Ltd. v. State of U.P (2 SCC 515) — Cited in 90 Judgments | BharatTax