India Cement India Ltd. v. State of Tamil Nadu

1 SCC 12Reported decision1990#7763 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2024.

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing India Cement India Ltd. v. State of Tamil Nadu

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

C.A. No.-002948-002948 - 2023Supreme Court03 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 17Section 17(5)(c)Section 17(5)(d)

…eous Submissions e. He submitted that tax on works contracts is also a tax on movable goods, either as goods, or during the transfer of goods, or before accretion takes place, leading to their becoming immovable property. 32 (1971) 2 SCC 779 33 (1990) 1 SCC 12 34 (2004) 10 SCC 201 Civil Appeal No.2948 of 2023 etc. Page 29 of 91 f. The learned ASG also dealt with the services on tax and work contracts in the pre-GST regime. Relying upon the definition of “works contract” in Article 366 (29A)(b) of the Constitution, he submitted that what is taxed cannot be a taxation on the immovable p…

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…dministrative expense which the name (health cess, education cess, road cess, etc.) indicates. Shinde Brothers v. Hy. Commissioner, Raichur, AIR 1967 SC 1512, 1525. [Mysore Health cess Act (28 of 1962),S. 3] See also India cement Ltd. v. state of T.N., (1990) 1 SCC 12. π A tax or rate. A great many miscellaneous cesses, imposts and charges were imposed under the ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 125 of 176 Government of the Moghuls in addition to the land revenue both by the governmen…

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…dministrative expense which the name (health cess, education cess, road cess, etc.) indicates. Shinde Brothers v. Hy. Commissioner, Raichur, AIR 1967 SC 1512, 1525. [Mysore Health cess Act (28 of 1962),S. 3] See also India cement Ltd. v. state of T.N., (1990) 1 SCC 12. π A tax or rate. A great many miscellaneous cesses, imposts and charges were imposed under the ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 125 of 176 Government of the Moghuls in addition to the land revenue both by the governmen…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…dministrative expense which the name (health cess, education cess, road cess, etc.) indicates. Shinde Brothers v. Hy. Commissioner, Raichur, AIR 1967 SC 1512, 1525. [Mysore Health cess Act (28 of 1962),S. 3] See also India cement Ltd. v. state of T.N., (1990) 1 SCC 12. π A tax or rate. A great many miscellaneous cesses, imposts and charges were imposed under the ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 125 of 176 Government of the Moghuls in addition to the land revenue both by the governmen…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…dministrative expense which the name (health cess, education cess, road cess, etc.) indicates. Shinde Brothers v. Hy. Commissioner, Raichur, AIR 1967 SC 1512, 1525. [Mysore Health cess Act (28 of 1962),S. 3] See also India cement Ltd. v. state of T.N., (1990) 1 SCC 12. π A tax or rate. A great many miscellaneous cesses, imposts and charges were imposed under the ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 125 of 176 Government of the Moghuls in addition to the land revenue both by the governmen…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…dministrative expense which the name (health cess, education cess, road cess, etc.) indicates. Shinde Brothers v. Hy. Commissioner, Raichur, AIR 1967 SC 1512, 1525. [Mysore Health cess Act (28 of 1962),S. 3] See also India cement Ltd. v. state of T.N., (1990) 1 SCC 12. π A tax or rate. A great many miscellaneous cesses, imposts and charges were imposed under the ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 125 of 176 Government of the Moghuls in addition to the land revenue both by the governmen…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…dministrative expense which the name (health cess, education cess, road cess, etc.) indicates. Shinde Brothers v. Hy. Commissioner, Raichur, AIR 1967 SC 1512, 1525. [Mysore Health cess Act (28 of 1962),S. 3] See also India cement Ltd. v. state of T.N., (1990) 1 SCC 12. π A tax or rate. A great many miscellaneous cesses, imposts and charges were imposed under the ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 125 of 176 Government of the Moghuls in addition to the land revenue both by the governmen…

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…dministrative expense which the name (health cess, education cess, road cess, etc.) indicates. Shinde Brothers v. Hy. Commissioner, Raichur, AIR 1967 SC 1512, 1525. [Mysore Health cess Act (28 of 1962),S. 3] See also India cement Ltd. v. state of T.N., (1990) 1 SCC 12. π A tax or rate. A great many miscellaneous cesses, imposts and charges were imposed under the ITA No.947&948 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 125 of 176 Government of the Moghuls in addition to the land revenue both by the governmen…

OLYMPUS SUPPLIERS PVT. LTD. & ANR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA 2 & ANR

The appeal is allowed and the stay

ITAT/328/2017HC Calcutta04 May 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 147Section 260ASection 263Section 263(1)Section 68

…not inclined to go into the said aspect. The learned senior counsel appearing for the respondents placed reliance on the decision of the Hon’ble Supreme Court in the case of Commissioner of Income Tax, Chennai –vs- Md. Meeran Shahul Hameed, reported in (2022) 1 SCC 12. As observed by us, since we are not going into the merits of the impugned order nor the correctness of the said order of the learned Tribunal, we leave it to the Department to canvass all points at the appropriate stage. Thus, we are of the considered view that the matter has to be sent back to the learned Tribunal to take a decision on merits and…

DCM SHRIIRAM LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE- 3 , NEW DELHI

In the result appeal of assessee is partly allowed

ITA 7362/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Oct 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Pradeep Dinodia, C. A.; &For Respondent: Shri Surendra Pal [CIT] – DR
Section 133(6)Section 143Section 143(3)Section 144Section 92C

…d under the Act, however, way back the Hon’ble Supreme Court in the year 1967 in the case of Shinde Brothers, (AIR 1967 SC 1512) held that it is a tax only. iii. Hon’ble Supreme Court has been referred in India Cement India Ltd. Vs. State of Tamil Nadu (1990) 1 SCC 12; wherein the Hon’ble Supreme Court after referring to the judgment in the case of Shinde Brothers (supra) held that ordinarily a cess is also a tax, but is a special kind of a tax. Further, in Union of India v. Mohit Mineral (P) Ltd. [TS512-SC-2018-NT], the Supreme Court held that the expression “cess” means a tax levied for some special purpose, wh…

PERFETTI VAN MELLE INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, the additional ground raised by the assessee is allowed

ITA 463/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2021AY 2016-17

Bench: The Income Tax Appellate Tribunal, Delhi Bench “I-2”, New Delhi

For Appellant: Mr. Deepak Chopra, AdvFor Respondent: Ms. Meera Shrivastava, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 80Section 80ISection 92C

…s not for the validity of the cess must be judged of in the same way as the validity of the tax to which it is an increment." 90. The aforesaid principle of the Hon’ble Supreme Court has been referred in India Cement India Ltd. Vs. State of Tamil Nadu (1990) 1 SCC 12; wherein the Hon’ble Supreme Court after referring to the judgment in the case of Shinde Brothers (supra) held that ordinarily a cess is also a tax, but is a special kind of a tax. Further, in Union of India v. Mohit Mineral (P) Ltd. [TS- 512-SC-2018-NT], the Supreme Court held that the expression “cess” means a tax levied for some special purpose,…

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

…ivered : 09.06.2020 Chronological list of cases referred: 1. (2016) 8 SCC 389 2. (1981) 1 SCC 568 3. (2018) 6 SCC 1 4. (2019) UKSC 41 5. 5 US (1 Cranch) 137 (1803) 6. (2003) 5 SCC 239 7. AIR 1973 SC 1643 8. (1996) 3 SCR 721 9. (1990) 1 SCC 12 10. (1955) 1 SCR 1071 11. (1908) 6 CLR 469 12. (1903) A.C. 124 13. AIR 1939 FC 1 14. (1961) 3 SCR 242 15. AIR 1967 SC 1801 16. (1969) 2 SCC 166 17. AIR 1962 SC 1044) 18. AIR 1955 SC 58 19. (1940) FCR 110). 20. 1955 (1) Supp SCC 596 21. (1936) AC 578 22. (2018) 4 SCC 743). 23. (1994) 5 SCC 314). 24. Order in Writ Pe…

M/S. VEERABHADRAPPA SANGAPPA & COMPANY,SANDUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT
Section 145Section 28Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2013–14 M/s Veerabhadrappa The Asst. Commissioner of Sangappa & Co., Income Tax, No.2/138, Bellary Road, Circle – 1, Sandur-583 119. Vs. Bellary. PAN – AACFV 4029 J. APPELLANT RESPONDENT Appellant by : Shri Chythanya K.K, Advocate Respondent by : Shri Muzaffar Hussain, CIT Date of Hearing : 11-09-2020 Date of Pronouncement : 08-12-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 22/03/2019…

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

ITTA/227/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

…1978) 41 STC 315 10. (1984) 15 ELT 7 11. (1939) F.C.R. 18 12. AIR 1962 SC 1281 13. AIR 1963 SC 104 14. (1942) F.C.R. 90 15. (1945) L.R. 72 IndAp 91 16. (1984) 1 SCC 467 17. 104 CLR 529 18. AIR 1963 SC 1760 19. AIR 1967 SC 1513 20. (1990) 1 SCC 12 21. (1936) AC 578 22. (1969) 2 SCC 166 23. AIR 1962 SC 1044 24. (1955) 1 SCR 1071 25. (1996 ) 3 SCC 434 26. AIR 1955 SC 58 27. (1951) S.C.R. 682 28. (1940) F.C.R. 110 29. (1995) Supp. 1 SCC 596 30. (2018) 4 SCC 743 31. (1908) 6 CLR 469 32. (1930) AC 124 33. (1961) 3 SCR 242 34. AIR 1967 SC 1801 35. (2002) 9 SCC 232 36.…