SEEMA SILK SAREES AND ANOTHER v. DIRECTORATE OF ENFORCEMENT AND OTHERS

5 SCC 580Reported decision2008#1133 most cited

What is SEEMA SILK SAREES AND ANOTHER v. DIRECTORATE OF ENFORCEMENT AND OTHERS authority for?

The case is cited for establishing the constitutional validity of an enactment.

99

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

Seema Silk Sarees · Directorate of Enforcement · Constitutional validity · enactment · 5 SCC 580 · 2008

Judgments citing SEEMA SILK SAREES AND ANOTHER v. DIRECTORATE OF ENFORCEMENT AND OTHERS

Sri Duggappa Gowda vs. The State of Karnataka

WP/20312/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri A N Ramaswamy vs. State of Karnataka

WP/53025/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri. S. G. Govindaiah vs. State of Karnataka

WP/12614/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri D R Siddaramaiah vs. The State of Karnataka

WP/12264/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri Jayaram vs. The State of Karnataka

WP/20316/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Smt. Laxmidevamma vs. The State of Karnataka

WP/1680/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri B K Venugopal vs. The State of Karnataka

WP/9158/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri Tejraj Gulecha vs. The State of Karnataka

WP/44687/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri Prakashnath vs. State by Special Public Prosecutor

WP/23095/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Smt. B. Lalithamma vs. Government of Karnataka

WP/16281/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri. Hariyappa Naika vs. The State of Karnataka

WP/31107/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri Francis George vs. The State of Karnataka

WP/36127/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Smt K N Nagarathnamma vs. The State of Karnataka

WP/51710/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Krishna vs. The State of Karnataka

WP/22678/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

M/S Ferns Builders and Developers vs. The State of Karnataka

WP/52134/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri N K Ramanna vs. State of Karnataka

WP/51528/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri Krishnadeveraya Education Trust vs. The State of Karnataka

WP/11975/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Smt Parvathamma vs. The State of Karnataka

WP/11091/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri Keshavamurthy G B vs. The State of Karnataka

WP/52032/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…

Sri Yaliyappa vs. State of Karnataka

WP/51926/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…384 ANOTHER Vs. UNION OF INDIA AND OTHERS 35. (2008) 1 S.C.R. 96, 2008 SCC 6 : MICHAEL ESTY FERGUSON Vs. HER MAJESY THE QUEEN 36.(2009) 5 SCC 478: V. LAXMINARASAMMA Vs. A. YADAIAH (DEAD) AND OTHERS. 37.(2008) 5 SCC 580: SEEMA SILK AND SAREES AND ANOTHER Vs. DIRECTORATE OF ENFORCEMENT AND OTHERS 38.(1994) 4 SCC 468: GUJARAT AGRO INDUSTRIES CO. LTD. Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND OTHERS. 39. (1978) 3 SCC 544: MADHAV HAYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 40. (1997) 3 SCC 261: L. CHANDRA…