Larsen & Toubro v. Union of India

1 SCC 364Reported decision1993#1731 most cited
65

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2001 to 2024.

Judgments citing Larsen & Toubro v. Union of India

Steel Authority of India Limited vs. State of Karnataka

WP/35251/2009HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

Auro Minerals vs. State of Karnataka

WP/31189/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

Veerabhadrappa Sangappa & Co vs. State of Karnataka

WP/31146/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

Sri Allam Veerabhadrappa vs. The State of Karnataka

WP/14802/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S Hothur Traders vs. State of Karnataka

WP/15953/2010HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S P. Balasubba Setty & Sons, Hospet vs. State of Karnataka

WP/31141/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S Gadagi Mineral Mining Co vs. State of Karnataka & Others

WP/31439/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

Sri R Praveenchandra vs. State of Karnataka

WP/13516/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

R Charu Chandra vs. State of Karnataka & Others

WP/31227/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

National Mineral Development Corporation Ltd vs. State of Karnataka by Its Secretary to the

WP/2642/2009HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S Suggalamma Gudda Mining & Co vs. The State of Karnataka

WP/17581/2010HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S Lakshminarayana Mining Company vs. State of Karnataka

WP/30995/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

Tungabhadra Minerals Pvt Ltd vs. State of Karnataka

WP/31152/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

Shri Dasarathrami Reddy vs. State of Karnataka

WP/368/2009HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

Mr N Manzoor Ahmed vs. State of Karnataka

WP/9960/2010HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S Bharat Mines & Minerals vs. State of Karnataka

WP/15984/2010HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

Sri M Srinivasulu vs. State of Karnataka

WP/2776/2011HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S Marwa Mining Company vs. State of Karnataka

WP/31235/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

M/S Lakshmi Minerals vs. State of Karnataka & Others

WP/31182/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…

V.N.K Menon vs. State of Karnataka

WP/31128/2008HC Karnataka03 Dec 2015

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

…on. Relying on a decision of the Hon’ble Supreme Court in Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645] (Builders’ Association of India) and Gannon Dunkerley and Co. and others vs. State of Rajasthan and others [(1993)1 SCC 364] (Gannon Dunkerley and Company), he contended that there is an express bar for the levy of sales tax in respect of inter-state sales and export sales. Therefore, he submitted that even if his first contention based on the doctrine of nositur a sociis is not accepted by this court, the levy must be struck down on the basis of Article 286 of t…