State of West Bengal v. Kesoram Industries Limited

10 SCC 201Supreme Court of India2004#281 most cited

What is State of West Bengal v. Kesoram Industries Limited authority for?

A taxing statute must be interpreted strictly based on what is clearly expressed, without implying anything not stated or importing provisions to supply deficiencies. A person must clearly fall within the ambit of the charging section for tax to be levied.

278

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2025.

Also referred to as

State of West Bengal v Kesoram Industries · taxing statute interpretation · equitable considerations · presumption in tax law · charging section · plain interpretation

Also reported as

266 ITR 721

Sections most often in play

Section 115BBESection 139Section 143(3)Section 147Section 148Section 151Section 191Section 194A(3)(iii)(a)

Issues it is cited on

section 43(b)section 3(b)section 34(1)(iv)section 36(va)actual payment basissection 43b(b)section 34(1)section 36(1)(iv)section 40a(2)section 41section 34section 2(24)(x)

Judgments citing State of West Bengal v. Kesoram Industries Limited

M/S Adarsh Developers vs. The State of Karnataka

WP/46939/2019HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

M/S Sobha Limited vs. State of Karnataka

WP/25462/2019HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

Smt. Ammayya @ Ammayamma vs. The State of Karnataka

WP/50442/2019HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

M/S. Meda Constructions vs. The State of Karnataka

WP/45817/2018HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

M/S. Ukn Esperanza vs. The State of Karnataka

WP/18873/2019HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

M/S B & B Infrastructure Ltd vs. State of Karnataka

WP/11386/2019HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

Sri M Damodar Reddy vs. The State of Karnataka

WP/38063/2019HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

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

WP/29578/2019HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

L & T Constructions Equipment Limited vs. State of Karnataka

WP/53220/2018HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

The Society of the Servants of the Holy Spirit vs. State of Karnataka

WP/33406/2018HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

The Total Environment Construction Private Limited vs. The State of Karnataka

WP/8697/2020HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

M/S Klassik Enterprises Pvt Ltd vs. State of Karnataka

WP/8538/2020HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

Vaswani Estates Developers Private Limited vs. State of Karnataka

WP/36017/2018HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

M/S Sobha Limited vs. State of Karnataka

WP/52682/2019HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

Bodhi Niketan Trust vs. The State of Karnataka

WP/29296/2019HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

Smt. Latha K vs. State of Karnataka

WP/57920/2015HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

M/S Sobha Ltd vs. State of Karnataka

WP/52014/2016HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

M Mr Ramaiah vs. The State of Karnataka

WP/35728/2018HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

Sri. A. Narasimhan vs. The State of Karnataka

WP/29867/2018HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…

M/S. Yuken India Pvt. Ltd vs. The State of Karnataka

WP/16990/2018HC Karnataka04 Aug 2021

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

…ablished, imposition of fees would become illegal. 266 (iv) Delhi Race Club Vs. Union of India9 “35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regula…