STATE OF U.P v. VAM ORGANIC CHEMICALS LTD.,20

1 SCC 225Reported decision2004#1356 most cited

What is STATE OF U.P v. VAM ORGANIC CHEMICALS LTD.,20 authority for?

This case clarifies and reaffirms the fundamental distinction between a "fee" and a "tax", reiterating that a fee involves an element of quid pro quo for specific services, while a tax is a compulsory exaction without a direct correlation to individual services rendered.

84

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Also referred to as

STATE OF U.P v. VAM ORGANIC CHEMICALS LTD. · 2004 1 SCC 225 · distinction between fee and tax · tax vs fee · quid pro quo · compulsory exaction · nature of levy · Commr. H.R.E. v. Sri Lakshmindra Thirtha Swamiar · Supreme Court fee tax

Judgments citing STATE OF U.P v. VAM ORGANIC CHEMICALS LTD.,20

ADDL. CIT, SPECIAL RANGE- 6, NEW DELHI vs. NEC TECHNOLOGIES INDIA PVT. LTD., NEW DELHI

ITA 7392/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Jul 2025AY 2010-11

Bench: Shri Ramit Kochar & Shri Sudhir Pareek

For Appellant: Sh. S.K. Jadhav, CIT DR
Section 143Section 144CSection 144C(5)Section 40Section 9(1)(vii)

…002 SCC (Cri) 830] this Court held that judicially engrafting principles of limitation amounts to legislating and would fly in the face of law laid down by the Constitution Bench in Abdul Rehman Antulay v. R.S. Nayuk Abdul Rehman Antulay v. R.S. Nayak, (1992) 1 SCC 225: 1992 SCC (Cri) 931. Page 18 of 24 ITA No.- 7392/Del/2017 M/s NEC Technologies India Pvt. Ltd. 15. The law on the issue can be summarized to the effect that where a case has been presented in the court beyond limitation, the applicant has to explain the court as to what was the "sufficient cause" which means an adequate and enough reason which pr…

ULTRATECH CEMENT LIMITED vs. THE STATE OF KARNATAKA AND ORS

WA/200056/2021HC Karnataka22 Dec 2022

Bench: S.R.KRISHNA KUMAR,K S HEMALEKHA

Section 4

…- 1 - IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 22ND DAY OF DECEMBER, 2022 PRESENT THE HON’BLE MR. JUSTICE S.R. KRISHNA KUMAR AND THE HON’BLE MRS. JUSTICE K.S. HEMALEKHA WRIT APPEAL No.200055 OF 2021 C/W WRIT APPEAL No.200057 OF 2021 C/W WRIT APPEAL No.200056 OF 2021 In W.A.No. 200055/2021 BETWEEN: ULTRA TECH CEMENT LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT 1956 HAVING REGISTRED OFFICE AT AHURA CENTER MAHAKALI VACES ROAD, ANDHERI(E) MUMBAI MAHARASHTRA & HAVING ITS UNIT M/S. RAJASHREE CEMENT WORKS ADITYA NAGAR, MALK…

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

WP/52084/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

SAPTHAGIRI BUILDERS & DEVELOPERS vs. THE STATE OF KARNATAKA

WP/15/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

SRI. AL MUTHAIAH vs. THE STATE OF KARNATAKA

WP/17048/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

M/S FOUNTAIN REAL ESTATES AND DEVELOPERS vs. THE STATE OF KARNATAKA

WP/24906/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

M/S ESTEEM ICON vs. THE STATE OF KARNATAKA

WP/9581/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

OMAR FAROOK vs. STATE OF KARNATAKA

WP/41409/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

WP/13495/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

TRANQUIL REALTY PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/8984/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

M/S SOBHA HIGHRISE VENTURES PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/28990/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

PURAVANKARA LIMITED vs. STATE OF KARNATAKA

WP/57893/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

SRI R SHANKARAPPA vs. THE STATE OF KARNATAKA

WP/17262/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

M/S.SOBHA LIMITED vs. STATE OF KARNATAKA

WP/55945/2015HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

SOBHA LIMITED vs. STATE OF KARNATAKA

WP/10164/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

M/S BHARTIYA CITY DEVELOPERS PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/7538/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

WP/59/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

WP/30168/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

WP/23888/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

SMT. VIMALAMMA vs. THE STATE OF KARNATAKA

WP/27756/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…otive which persuaded Parliament into passing the Act would be of no use at all.” The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows: 20 (2004) 1 SCC 225 332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable En…

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