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

Sri. Vijayaraghava Reddy vs. The State of Karnataka

WP/52417/2018HC 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 Sjr Prime Spectrum Pvt Ltd vs. State of Karnataka

WP/19335/2019HC 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…

Mr H R Chandrashekhar vs. State of Karnataka

WP/38743/2017HC 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 Vasthu Properties vs. The State of Karnataka

WP/17350/2018HC 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…

H. T. Mohandas vs. The State of Karnataka

WP/12576/2020HC 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 Cornerstone Bay East Developers Pvt Ltd vs. The State of Karnataka

WP/30867/2018HC 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 Parakite Builders Pvt Ltd vs. The State of Karnataka

WP/11152/2020HC 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 Brigade Properties Pvt Ltd vs. The State of Karnataka

WP/6413/2020HC 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 Sobha Limited vs. The State of Karnataka

WP/8849/2020HC 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…

Smt. Sulochana Ramesh vs. The State of Karnataka

WP/25545/2018HC 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. Chimes Educational Trust vs. The State of Karnataka

WP/3771/2020HC 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…

Bhagwan Mahaveer Memorial Jain Trust (Regd) vs. State of Karnataka

WP/17436/2017HC 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. K S Sathyanarayanareddy vs. The State of Karnataka

WP/23726/2018HC 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…

Sobha Limited vs. State of Karnataka

WP/25850/2018HC 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…

Dr. S V Prasad vs. State of Karnataka

WP/30066/2018HC 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…

Smt Parimala Desai vs. The State of Karnataka

WP/50186/2019HC 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 H R Narayanaswamy vs. The State of Karnataka

WP/22389/2019HC 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…

Sobha Limited vs. State of Karnataka

WP/33013/2018HC 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…

V. S. Balasubramanyam vs. State of Karnataka

WP/1705/2019HC 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…

Sobha Limited vs. State of Karnataka

WP/55442/2015HC 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…