S.T.Sadiq v. State of Kerala

4 SCC 400Reported decision2015#2793 most cited

What is S.T.Sadiq v. State of Kerala authority for?

A levy is considered a fee, not a tax, if it is for specific services rendered by the state and the collection is specifically tied to the cost of providing those services.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2021.

Also referred to as

S.T. Sadiq v. State of Kerala · 2015 4 SCC 400 · tax vs fee · nature of levy · essentiality of service · quid pro quo

Judgments citing S.T.Sadiq v. State of Kerala

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

M/S Slr Metaliks Ltd vs. The State of Karnataka

In the result, these petitions must succeed

WP/49495/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

Karnataka Sponge Iron Manufacturers vs. State of Karnataka

In the result, these petitions must succeed

WP/43950/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

Sri V N K Menon vs. State of Karnataka

In the result, these petitions must succeed

WP/47713/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

Biop Steels and Power Private Limited vs. State of Karnataka

In the result, these petitions must succeed

WP/46234/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

Maruti Ispat & Energy Private Limited vs. State of Karnataka

In the result, these petitions must succeed

WP/46815/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

M/S. Thakur Industries vs. State of Karnataka

In the result, these petitions must succeed

WP/46532/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

M/S. Gogga Gurusanthiah & Bros vs. State of Karnataka

In the result, these petitions must succeed

WP/44106/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

M/S Veerabhadrappa Sangappa and vs. State of Karnataka

In the result, these petitions must succeed

WP/44329/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

Mr B Rudragouda vs. State of Karnataka

In the result, these petitions must succeed

WP/43937/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

M/S M Hanumantha Rao vs. The State of Karnataka

In the result, these petitions must succeed

WP/45967/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

Jai Raj Ispat Limited vs. State of Karnataka

In the result, these petitions must succeed

WP/44233/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

M/S Reactive Metals of India Private Limited vs. State of Karnataka

In the result, these petitions must succeed

WP/53986/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

M/S. Zeenath Transport Company vs. State of Karnataka

In the result, these petitions must succeed

WP/46466/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

Balajiswamy Premium Steels (P) Ltd vs. State of Karnataka

In the result, these petitions must succeed

WP/43948/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

Prakash Sponge Iron & Power Pvt Ltd vs. State of Karnataka

In the result, these petitions must succeed

WP/47228/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

Sri.R.Praveen Chandra vs. State of Karnataka

In the result, these petitions must succeed

WP/42981/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

Sri R Charuchandra vs. State of Karnataka

In the result, these petitions must succeed

WP/44270/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

M/S. Doddannavar Brothers vs. State of Karnataka

In the result, these petitions must succeed

WP/43706/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…

Steel Authority of India Limited vs. State of Karnataka

In the result, these petitions must succeed

WP/53173/2016HC Karnataka04 Oct 2017

Bench: ABHAY SHREENIWAS OKA (CJ),P.S.DINESH KUMAR

…posed the levy all over again by re-christening it as ‘fee’. 37. The view taken in the case of D.Cawasji (supra), has been quoted with the approval by the Supreme Court of India in the case of S.T.Sadiq v. State of Kerala and others reported in (2015) 4 SCC 400 relied upon by Mr. D.L.N. Rao. 38. Further, it is also settled, that an ‘explanation’ to a statutory provision is added to explain the meaning and intendment of the Act. In the case of M.P.Cement Manufacturers’ Association v. State of M.P. and others, 110 reported in (2004) 2 SCC 249 relied upon by Mr.D.L.N.Rao, the State ther…