State of Tamil Nadu v. India Cements Ltd.

13 SCC 247Reported decision2011#12104 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2012 to 2014.

Judgments citing State of Tamil Nadu v. India Cements Ltd.

Commnr. of Central Excise, Jaipur vs. M/S. Super Synotex (India) Ltd

In the result, both sets of appeals stand disposed of

C.A. No.-009154-009156 - 2003Supreme Court28 Feb 2014
Section 35L

…e of Tamil Nadu and Anr. v. India Cement Ltd.7 Therefore, reliance placed on the circular dated 9.10.2002 by the tribunal is legally impermissible for two reasons, namely, the circular does not so lay down, and had it so 6 (2008) 13 SCC 1 7 (2011) 13 SCC 247 Page 30 JUDGMENT 30 stated that would have been contrary to the legislative intention. 26. In view of the aforesaid analysis, we are of the considered opinion that the assessees in all the appeals are entitled to get the benefit of the circular dated 12.3.1998 which protects the industrial units availing incentive…

Commissioner of Income Tax vs. Orient Crafts Ltd

ITA/955/2009HC Delhi01 Jun 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 260ASection 28Section 5Section 80H

…e before the Court or the tribunal and effect will be given to the law as elucidated regardless of what has been stated in the circular. ITA No. 591/2008 and connected matters 17 16. Recently again in State of Tamil Nadu vs. India Cements Ltd. (2011) 13 SCC 247, the Supreme Court quoted from Ratan Melting and Wire Industries (Supra), but ultimately dismissed the appeal of the Revenue observing that in the said case the Revenue had not claimed or stated that the circular was contrary to the statute. 17. The circular quoted above states that export premium can be equated with the items mentioned in…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 1010 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…rt or the tribunal and effect will be given to the law as elucidated regardless of what has been stated in the circular. 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 17 16. Recently again in State of Tamil Nadu vs. India Cements Ltd. (2011) 13 SCC 247, the Supreme Court quoted from Ratan Melting and Wire Industries (Supra), but ultimately dismissed the appeal of the Revenue observing that in the said case the Revenue had not claimed or stated that the circular was contrary to the statute. 17. The circular quoted above states that export premium can be equated with the items mentioned in…

The Commissioner of Income Tax vs. Orient Carft Ltd

ITA - 996 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…rt or the tribunal and effect will be given to the law as elucidated regardless of what has been stated in the circular. 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 17 16. Recently again in State of Tamil Nadu vs. India Cements Ltd. (2011) 13 SCC 247, the Supreme Court quoted from Ratan Melting and Wire Industries (Supra), but ultimately dismissed the appeal of the Revenue observing that in the said case the Revenue had not claimed or stated that the circular was contrary to the statute. 17. The circular quoted above states that export premium can be equated with the items mentioned in…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 994 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…rt or the tribunal and effect will be given to the law as elucidated regardless of what has been stated in the circular. 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 17 16. Recently again in State of Tamil Nadu vs. India Cements Ltd. (2011) 13 SCC 247, the Supreme Court quoted from Ratan Melting and Wire Industries (Supra), but ultimately dismissed the appeal of the Revenue observing that in the said case the Revenue had not claimed or stated that the circular was contrary to the statute. 17. The circular quoted above states that export premium can be equated with the items mentioned in…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 993 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…rt or the tribunal and effect will be given to the law as elucidated regardless of what has been stated in the circular. 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 17 16. Recently again in State of Tamil Nadu vs. India Cements Ltd. (2011) 13 SCC 247, the Supreme Court quoted from Ratan Melting and Wire Industries (Supra), but ultimately dismissed the appeal of the Revenue observing that in the said case the Revenue had not claimed or stated that the circular was contrary to the statute. 17. The circular quoted above states that export premium can be equated with the items mentioned in…

The Commissioner of Income Tax V vs. Nagesh Knitwears P.Ltd

ITA - 591 / 2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…rt or the tribunal and effect will be given to the law as elucidated regardless of what has been stated in the circular. 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 17 16. Recently again in State of Tamil Nadu vs. India Cements Ltd. (2011) 13 SCC 247, the Supreme Court quoted from Ratan Melting and Wire Industries (Supra), but ultimately dismissed the appeal of the Revenue observing that in the said case the Revenue had not claimed or stated that the circular was contrary to the statute. 17. The circular quoted above states that export premium can be equated with the items mentioned in…

The Commissioner of Income Tax V vs. Nagesh Knitwears P. Ltd

ITA/591/2008HC Delhi01 Jun 2012
Section 260ASection 28Section 5Section 80H

…rt or the tribunal and effect will be given to the law as elucidated regardless of what has been stated in the circular. 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 17 16. Recently again in State of Tamil Nadu vs. India Cements Ltd. (2011) 13 SCC 247, the Supreme Court quoted from Ratan Melting and Wire Industries (Supra), but ultimately dismissed the appeal of the Revenue observing that in the said case the Revenue had not claimed or stated that the circular was contrary to the statute. 17. The circular quoted above states that export premium can be equated with the items mentioned in…

State of Tamil Nadu v. India Cements Ltd. (13 SCC 247) — Cited in 8 Judgments | BharatTax