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

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA - 1154 / 2007HC Delhi31 Oct 2008
Section 194JSection 260A

…been applied 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 and Another v. State of U.P. and Others: (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 L i l t t k l ith t t ―t l i i l di 2008:DHC:2944-DB Supreme Court was of the view that the general meaning of ―luxury‖ had been explained or…

Commissioner of Income Tax vs. Bharti Celluar Ltd

The appeals are dismissed

ITA - 1159 / 2007HC Delhi31 Oct 2008
Section 194JSection 260A

…been applied 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 and Another v. State of U.P. and Others: (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 L i l t t k l ith t t ―t l i i l di 2008:DHC:2943-DB Supreme Court was of the view that the general meaning of ―luxury‖ had been explained or…

Commissioner of Income Tax (TDS) vs. Bharti Cellular Limited

The appeals are dismissed

ITA - 1155 / 2007HC Delhi31 Oct 2008
Section 194JSection 260A

…been applied 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 and Another v. State of U.P. and Others: (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 L i l t t k l ith t t ―t l i i l di 2008:DHC:2950-DB Supreme Court was of the view that the general meaning of ―luxury‖ had been explained or…

Commissioner of Income Tax (TDS) vs. Bharti Cellular Limited

The appeals are dismissed

ITA - 1121 / 2007HC Delhi31 Oct 2008
Section 194JSection 260A

…been applied 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 and Another v. State of U.P. and Others: (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 L i l t t k l ith t t ―t l i i l di 2008:DHC:2953-DB Supreme Court was of the view that the general meaning of ―luxury‖ had been explained or…

Commissioner of Income Tax vs. Escotel Mobile Communications Ltd

The appeals are dismissed

ITA - 698 / 2008HC Delhi31 Oct 2008
Section 194JSection 260A

…been applied 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 and Another v. State of U.P. and Others: (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 L i l t t k l ith t t ―t l i i l di 2008:DHC:2946-DB Supreme Court was of the view that the general meaning of ―luxury‖ had been explained or…

Commissioner of Income Tax vs. Escotel Mobile Communications Ltd

The appeals are dismissed

ITA - 697 / 2008HC Delhi31 Oct 2008
Section 194JSection 260A

…been applied 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 and Another v. State of U.P. and Others: (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 L i l t t k l ith t t ―t l i i l di 2008:DHC:2947-DB Supreme Court was of the view that the general meaning of ―luxury‖ had been explained or…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA - 1120 / 2007HC Delhi31 Oct 2008
Section 194JSection 260A

…been applied 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 and Another v. State of U.P. and Others: (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 L i l t t k l ith t t ―t l i i l di 2008:DHC:2949-DB Supreme Court was of the view that the general meaning of ―luxury‖ had been explained or…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA-1129/2007HC Delhi31 Oct 2007
Section 194JSection 260A

…been applied 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 and Another v. State of U.P. and Others: (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 L i l t t k l ith t t ―t l i i l di 2007:DHC:1372-DB Supreme Court was of the view that the general meaning of ―luxury‖ had been explained or…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are dismissed

ITA - 1129 / 2007HC Delhi31 Oct 2007
Section 194JSection 260A

…been applied 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 and Another v. State of U.P. and Others: (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 L i l t t k l ith t t ―t l i i l di 2007:DHC:1372-DB Supreme Court was of the view that the general meaning of ―luxury‖ had been explained or…

Thermax Pvt. Ltd vs. The Collector of Customs, Bombay

C.A. No.-004693-004694 - 1990Supreme Court19 Aug 1992
For Respondent: COLLECTOR OF CUSTOMS (BOMBAY) NEW COUSTOMS HOUSE
Section 3(1)Section 8Section 8(1)

…der consideration. The Explanation to the notification is applicable only where goods of exactly the same description attract different rates of duty. [958F-H] Collector of Customs v. Western India Plywood Manufacturing Co. Ltd., [1989] Supl. 2 SCC 515 and Collector of Customs v. Hansur Plywood Works, [1989] Suppl. 2 S.C.C.520, relied on. JUDGMENT: CIVIL APPELLATE JURISDICTION : Civil Appeal Nos. 4693- 94 (NM) of 1990. From the Order dated 11.5.1990 of the Customs, Excise and Gold (Control), Appellate Tribunal, New Delhi in C/2636/86-B2 and C/1281/85-B2. (Order Nos.…