Kalyani Packaging Industry v. Union of India

6 SCC 719Reported decision2004#11730 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2005 to 2022.

Judgments citing Kalyani Packaging Industry v. Union of India

Commissioner of Cental Excise and Service Tax Rohtak vs. M/S. Merino Panel Product Ltd

C.A. No.-006891 - 2018Supreme Court05 Dec 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 2Section 4Section 4(1)Section 4(1)(a)Section 4(1)(b)Section 4(3)(b)

…the passage, as recounted above, was clarified in Kalyani Packaging Industry v. Union of India14 by observing that: “6. We have noticed that Para 9 (para 11 in SCC) of Dhiren Chemical's case is being misunderstood. It 13 (2002) 2 SCC 127. 14 (2004) 6 SCC 719. 17 | P a g e therefore becomes necessary to clarify Para 9 of Dhiren Chemical's case. One of us (Variava, J.) was a party to the Judgment of the Dhiren Chemical's case and knows what was the intention in incorporating Para 9. It must be remembered that law laid down by this Court is law of the land. The law so laid down is binding on all…

Commissioner of Income Tax vs. Orient Crafts Ltd

ITA/955/2009HC Delhi01 Jun 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 260ASection 28Section 5Section 80H

…Constitution Bench of five Judges referred to the earlier Constitution Bench judgment in CCE versus Dhiren Chemical Industries, (2002) 2 SCC 127 and reference was made to paragraph 6 in the case of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 E…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 1010 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…Constitution Bench of five Judges referred to the earlier Constitution Bench judgment in CCE versus Dhiren Chemical Industries, (2002) 2 SCC 127 and reference was made to paragraph 6 in the case of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 12…

The Commissioner of Income Tax vs. Orient Carft Ltd

ITA - 996 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…Constitution Bench of five Judges referred to the earlier Constitution Bench judgment in CCE versus Dhiren Chemical Industries, (2002) 2 SCC 127 and reference was made to paragraph 6 in the case of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 12…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 994 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…Constitution Bench of five Judges referred to the earlier Constitution Bench judgment in CCE versus Dhiren Chemical Industries, (2002) 2 SCC 127 and reference was made to paragraph 6 in the case of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 12…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 993 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…Constitution Bench of five Judges referred to the earlier Constitution Bench judgment in CCE versus Dhiren Chemical Industries, (2002) 2 SCC 127 and reference was made to paragraph 6 in the case of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 12…

The Commissioner of Income Tax V vs. Nagesh Knitwears P.Ltd

ITA - 591 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…Constitution Bench of five Judges referred to the earlier Constitution Bench judgment in CCE versus Dhiren Chemical Industries, (2002) 2 SCC 127 and reference was made to paragraph 6 in the case of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 12…

The Commissioner of Income Tax V vs. Nagesh Knitwears P. Ltd

ITA/591/2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…Constitution Bench of five Judges referred to the earlier Constitution Bench judgment in CCE versus Dhiren Chemical Industries, (2002) 2 SCC 127 and reference was made to paragraph 6 in the case of Kalyani Packaging Industry versus Union of India, (2004) 6 SCC 719 wherein it has been observed as under: 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 14 “6. We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 127 : (2002) 139 ELT 3] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [(2002) 2 SCC 12…

Commissioner of Central Excise, Bolpur vs. M/S.Ratan Melting & Wire Industries

C.A. No.-004022-004022 - 1999Supreme Court23 Feb 2005
For Respondent: Ratan Melting and Wire Industries, Calcutta

…place a different interpretation upon the said phrase, that interpretation will be binding upon the Revenue." Subsequently, the effect of this observation was noted in several decisions. In Kalyani Packaging Industry v. Union of India and Anr., [2004] 6 SCC 719 it was noted as follows : "We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [2004] 6 SCC 722 is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [2004] 6 SCC 722. One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case and knows what was the inte…