Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi v. CST U.P. and State of U.P (2 SCC 141)

Q: What is Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi v. CST U.P. and State of U.P authority for?

When interpreting a tax entry listing items like "old, discarded, unserviceable or obsolete machinery," the word "old" is given a restricted meaning by applying `noscitur a sociis`, implying machinery that is non-functional or non-usable, rather than merely aged.

Q: How many judgments cite Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi v. CST U.P. and State of U.P?

94 judgments on BharatTax cite Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi v. CST U.P. and State of U.P (2 SCC 141), spanning 2007 to 2023.

M/S Nikhil Estate P Ltd, Indore vs. The ACIT Central Circle (3) Indore, Indore

In the result, appeal of assessee is allowed

ITA 28/IND/2023[2019-20]Status: DisposedITAT Indore09 Jun 2023AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Nikhil Estate Pvt. Ltd. Acit (Central)-3 M-102, Mezzanine, Floor, Indore Dhan Trident, P. No.B-3 Pu- Vs. 4, Sch. No.54, Vijay Nagar Square, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcn 8056 D Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 09.06.2023

Section 115BSection 133ASection 69Section 69B

…ng of the word in question could not have been intended in the context in which it has been used. The cases are too numerous to need discussion here. It should be sufficient to refer to one of them by way of illustration. In Rainbow Steels Ltd. v. CST [(1981) 2 SCC 141 : 1981 SCC (Tax) 90] this Court had to understand the meaning of the word ‘old’ in the context of an entry in a taxing traffic which read thus: “Old, discarded, unserviceable or obsolete machinery, stores or vehicles including waste products......” Though the tariff item started with the use of the wide word ‘old’, the court came to the conclusion…

M/S Supremo India Ltd, Indore vs. The Ait Central 3, Indore

In the result, appeal of assessee is allowed

ITA 29/IND/2023[2019-20]Status: DisposedITAT Indore07 Jun 2023AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Supremo India Pvt. Ltd. Acit Central-3 400/2, Halka Patwari No.52 Indore Vs. Badiakeema Dudhiya, B.O. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcs 9822 C Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 07.06.2023

Section 115BSection 131(1)Section 133ASection 69ASection 69B

…ng of the word in question could not have been intended in the context in which it has been used. The cases are too numerous to need discussion here. It should be sufficient to refer to one of them by way of illustration. In Rainbow Steels Ltd. v. CST [(1981) 2 SCC 141 : 1981 SCC (Tax) 90] this Court had to understand the meaning of the word ‘old’ in the context of an entry in a taxing traffic which read thus: “Old, discarded, unserviceable or obsolete machinery, stores or vehicles including waste products......” Though the tariff item started with the use of the wide word ‘old’, the court came to the conclusion…

M/S D. N. Singh Through Partner Dudheshwar Nath Singh vs. Commissioner of Income Tax

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 260A

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO(S).3738-3739 OF 2023 (Arising out of SLP(C) No(S).10617-10618 OF 2023 @ Diary No(s).7803 of 2018) M/s.D.N. SINGH ..APPELLANT(S) VERSUS COMMISSIONER OF INCOME TAX, CENTRAL, PATNA AND ANOTHER ..RESPONDENT(S) J U D G M E N T K.M. JOSEPH, J. Index A. THE FACTS ....................................................................................................................................... 2 B. SUBMISSIONS OF PARTIES .............................................................…

Britlecone India Ltd, Mumbai vs. Asst CIT 2(1)(1), Mumbai

In the result, the appeal of assessee is partly allowed

ITA 3425/MUM/2017[2011-12]Status: DisposedITAT Mumbai29 Oct 2018AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Prasad Bapat, ARFor Respondent: Shri Chaitanya S Anjaria

Section 10Section 10ASection 143(3)Section 271

…ia, as it generates employment and helps the country to earn foreign exchange. 11. Appropriate, in this regard, would be to refer to three decisions of the Supreme Court starting 14 with Rainbow Steels Ltd. Muzaffarnagar & Anr. Vs. C.S.T.; U.P. &Anr. (1981) 2 SCC 141, wherein the court cautioned that the principle of noscitur a sociis, in general should be restricted, but applied the same stating that the word, 'old’ occurring in Entry No. 15 should be given a restricted meaning - a sense analogous to that of less general words clubbed with it. It was specified that the said principle would be applicable where…

Nunhems India Private Limited, Hyderabad vs. Asst.CIT, Circle 16(1)

In the result, the assessee’s appeal for the A

ITA 1775/HYD/2013[2009-10]Status: DisposedITAT Hyderabad05 Jul 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik

Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…betting', which were clubbed with it. The Supreme Court, employing the said principle of noscitur a sociis, noted that this principle of interpretation had received the approval of the Supreme Court in an earlier decision in Rainbow Steels Ltd. vs. CST (1981) 2 SCC 141. The Supreme Court also noted that earlier, indiscriminate application of this rule was doubted in the case of The State of Bombay vs. The Hospital Mazdoor Sabha AIR 1960 SC 610. However, after referring to the said decision (Hospital Mazdoor Sabha), the Supreme Court in Godfrey Phillips India Ltd. & Anr. (supra) observed that they did not read the…

Nunhems India Private Limited, R.R.Dist vs. JCIT, Range 16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 327/HYD/2012[2008-2009]Status: DisposedITAT Hyderabad05 Jul 2018AY 2008-2009

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik

Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…betting', which were clubbed with it. The Supreme Court, employing the said principle of noscitur a sociis, noted that this principle of interpretation had received the approval of the Supreme Court in an earlier decision in Rainbow Steels Ltd. vs. CST (1981) 2 SCC 141. The Supreme Court also noted that earlier, indiscriminate application of this rule was doubted in the case of The State of Bombay vs. The Hospital Mazdoor Sabha AIR 1960 SC 610. However, after referring to the said decision (Hospital Mazdoor Sabha), the Supreme Court in Godfrey Phillips India Ltd. & Anr. (supra) observed that they did not read the…

Nunhems India Pvt.Ltd., R.R.Dist vs. Addl.CIT, Range-16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 290/HYD/2011[2006-07]Status: DisposedITAT Hyderabad05 Jul 2018AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik

Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…betting', which were clubbed with it. The Supreme Court, employing the said principle of noscitur a sociis, noted that this principle of interpretation had received the approval of the Supreme Court in an earlier decision in Rainbow Steels Ltd. vs. CST (1981) 2 SCC 141. The Supreme Court also noted that earlier, indiscriminate application of this rule was doubted in the case of The State of Bombay vs. The Hospital Mazdoor Sabha AIR 1960 SC 610. However, after referring to the said decision (Hospital Mazdoor Sabha), the Supreme Court in Godfrey Phillips India Ltd. & Anr. (supra) observed that they did not read the…

Bristlecone India Ltd, Mumbai vs. DCIT 2(1), Mumbai

Appeal stands partly allowed for statistical purposes in terms of our above order

ITA 4282/MUM/2016[2009-10]Status: DisposedITAT Mumbai04 Apr 2018AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 4282/Mum/2016 (िनधा"रण वष" / Assessment Year: 2009-10) Bristlecone India Limited Deputy Commissioner Of 2Nd Floor, Techniplex-1, Income Tax 2(1) बनाम/ Techniplex Complex Aaykar Bhavan Off Veer Savarkar Flyover M.K.Road Vs. Goregaon(W) Mumbai-400 020 Mumbai – 400 062 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacm-5186-E (अपीलाथ" /Appellant) (""थ" / Respondent) :

For Appellant: H.P.Mahajani & Prasad Bapat, Ld. ARsFor Respondent: Rajat Mittal, Ld. DR

Section 10ASection 143(3)Section 251

…n India, as it generates employment and helps the country to earn foreign exchange. 11. Appropriate, in this regard, would be to refer to three decisions of the Supreme Court starting with Rainbow Steels Ltd. Muzaffarnagar & Anr. Vs. C.S.T.; U.P. &Anr. (1981) 2 SCC 141, wherein the court cautioned that the principle of noscitur a sociis, in general should be restricted, but applied the same stating that the word, 'old’ occurring in Entry No. 15 should be given a restricted meaning - a sense analogous to that of less general words clubbed with it. It was specified that the said principle would be applicable where…

The Assistant Commissioner of vs. M/S H.H. Cement Products

WA/5798/2011HC Karnataka23 Mar 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 39(1)Section 4Section 59

…nse analogous to that of the less general words, such as entertainments, amusements, gambling and betting, which are clubbed with it. Thus, the principle of 22 noscitur a sociis as approved in the case of Rainbow Steels Ltd. vs. CST [(1981) 2 SCC 141] was applied in the matter. (iii) In Rainbow Steels Ltd., the expression ‘old’ occurring in Entry 15 of schedule to the notification dated May 30, 1975, issued under the provisions of the Uttar Pradesh Sales Tax Act, 1948 came for interpretation. The said entry 15 reads as follows: “Old, discarded, unserviceable or obsolete machiner…