Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi v. CST U.P. and State of U.P

2 SCC 141Reported decision1981#1198 most cited

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.

94

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2007 to 2023.

Also referred to as

Rainbow Steels Ltd. v. CST · noscitur a sociis · statutory interpretation · meaning of old machinery · taxing entry interpretation · discarded · unserviceable · obsolete · restricted meaning of words · section 44aa · section 194j · section 260 · section 44 · section 201

Issues it is cited on

section 44aasection 194jsection 260section 260asection 44afees for technical servicessection 201section 194section 44section 20section 19section 26

Judgments citing Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi v. CST U.P. and State of U.P

M/S B Ashwathnarayana Singh & Co vs. State of Karnataka & Others

WP/31327/2008HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

H N Premakumar S/O Late H.N.N. Setty vs. State of Karnataka Rep by Its Secretary

WP/6721/2009HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

Banashankari Iron Ore Mines vs. The State of Karnataka

WP/31184/2008HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

M/S Sandur Manganese and Iron Ore Ltd vs. State of Karnataka

WP/29222/2010HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

M/S Kumaraswamy Mineral Exports vs. State of Karnataka

WP/31191/2008HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

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

WP/30928/2008HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

M/S Nadeem Minerals vs. State of Karnataka

WP/15809/2010HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

Vedanta Limited vs. State of Karnataka

WP/44793/2013HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

Steel Authority of India Limited vs. State of Karnataka

WP/35251/2009HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

Auro Minerals vs. State of Karnataka

WP/31189/2008HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

Veerabhadrappa Sangappa & Co vs. State of Karnataka

WP/31146/2008HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

Sri Allam Veerabhadrappa vs. The State of Karnataka

WP/14802/2008HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

M/S Hothur Traders vs. State of Karnataka

WP/15953/2010HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

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)

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

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)

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

Sri R Praveenchandra vs. State of Karnataka

WP/13516/2008HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

R Charu Chandra vs. State of Karnataka & Others

WP/31227/2008HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

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)

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

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)

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…

M/S Lakshminarayana Mining Company vs. State of Karnataka

WP/30995/2008HC Karnataka03 Dec 2015

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

…ons of the Hon’ble Supreme Court in Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515] (Godfrey Philips India); Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd., Delhi vs. CST U.P. and State of U.P. [(1981)2 SCC 141] (Rainbow Steels Ltd.); G.Radhakrishna Murthy and Company and others vs. Commercial Tax Officer-IVB, Vijayawada and others [(1997)8 SCC 37)] (G.Radhakrishna Murthy and Company) he contended that on the basis of the -: 195 :- expression “body” in sub-sec…