M/s Sterling Foods, A Partnership Firm v. State of Karnataka and Another

3 SCC 469Reported decision1974#5751 most cited

What is M/s Sterling Foods, A Partnership Firm v. State of Karnataka and Another authority for?

Processing of raw materials like shrimps, prawns, and lobsters into edible food stuff, even involving cutting, peeling, deveining, cleaning, and freezing, does not change their original character or identity to make them a commercially new commodity.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2000 to 2024.

Also referred to as

M/s Sterling Foods · State of Karnataka · Central Sales Tax Act 1956 · processing · raw materials · edible food stuff · original commodity · commercially new commodity · export · original character

Judgments citing M/s Sterling Foods, A Partnership Firm v. State of Karnataka and Another

Pr. Commissioner of Income Tax-Central vs. Ms. Harshita Maheshwari

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

M/S Fingrowth Cooperative Bank Limited vs. Assistant Commissioner of Income Tax

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S. Century Enka Limited

ITA/7/2020HC Calcutta27 Feb 2023

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

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S V2 Retail Ltd

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Jagannath Banwarilal Texofabs Pvt Ltd

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. J.J.Exporters Ltd

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal Commissioner of Income Tax-5, Kolkata vs. L D S City Projects Pvt Ltd

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Tcg Lifesciences Ltd

ITAT/10/2020HC Calcutta08 Apr 2022

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

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal Commissioner of Income Tax (Central-1), Kolkata vs. M/S. Rungta Mines Ltd

ITA/13/2020HC Calcutta08 Apr 2022

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

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S the Calcutta Tramways Company (1978) Ltd

ITAT/20/2020HC Calcutta04 Mar 2022

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

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Height Insurance Services Ltd

ITAT/4/2020HC Calcutta16 Dec 2021

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

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal CIT-14, Kolkata vs. Shri Vishwanath Gupta

ITA/21/2020HC Calcutta07 Dec 2021

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

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Rajesh Jajodia vs. Assistant Commissioner of Income Tax Circle 45 Kolkata and Ors

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

M/S Singhi and Co vs. The Principal Commissioner of Income Tax VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Tcg Life Sciences Pvt Ltd vs. Joint Comm of Income Tax Range59 Kol and Anr

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S Kesoram Industries Ltd

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Shweta Chhawchharia vs. Commissioner of Income Tax, Kolkata-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

Principal Commissioner of Income Tax, Central-2, Kolkata vs. Electrocast Sales India Ltd

ITAT/11/2020HC Calcutta18 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…oppel arises only if the earlier as well as the subsequent were criminal proceedings and the concept of issue estoppel would also apply in criminal proceedings. To explain the concept 150 (1974) 3 SCC 469 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 217 of 300 better, once again reference was made to the decision in Hope Plantation Limited by referring to paragraph 26 of the said judgment. 94. The learned Senior Advocate next proceeded to deal with each of the alleged admissions wh…

The Indian Hotels Company Ltd vs. Income Tax Officer, Circle 1, Bombay

In the result, Transferred Cases No

T.C.(C) No.-000020-000024 - 1989Supreme Court08 Aug 2000
For Respondent: THE INCOME TAX OFFICER, MUMBAI & OTHERS
Section 256(2)Section 32ASection 80Section 80JSection 80J(1)Section 80J(4)(iii)Section 80J(6)

…such raw materials eatable food stuff is prepared. In support of his contention, learned Solicitor General referred to the decision of this Court in M/s Sterling Foods, A Partnership Firm v. State of Karnataka and Another [(1986) 3 SCC 469]. The Court in that case considered the question as to what happens when shrimps, prawns and lobsters purchased by the assessee (under the provisions of the Central Sales Tax Act, 1956) are subjected to the process of cutting heads and tails, peeling, deveining, cleaning and freezing before export. Do they cease to be origi…

M/s Sterling Foods, A Partnership Firm v. State of Karnataka and Another (3 SCC 469) — Cited in 20 Judgments | BharatTax