Synthetics and Chemicals Ltd. and Others v. State of U.P. and Others

1 SCC 109Reported decision1990#21736 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2004 to 2022.

Judgments citing Synthetics and Chemicals Ltd. and Others v. State of U.P. and Others

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…

The Pr.Commissioner of Income Tax vs. Sri Koundinya Educational Society

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

…1. (1996) ILLJ 1082 AP (FB) 172. 2000 (6) ALD 609 173. (1970) 2 W.LR. 1264 = (1970) A.C. 1136 174. (2003) 5 SCC 134 175. 1963 Supp (1) SCR 912 176. AIR 1952 SC 252 177. (2007) 8 SCC 669 178. (2018) 14 SCC 408 179. 81 L. Ed. 255 180. (1990) 1 SCC 109 181. (2010) 5 SCC 246 182. (2004) 2 SCC 553 183. (1981) 4 SCC 391 184. AIR 1959 SC 544 185. AIR 1955 SC 504 186. (1983) 4 SCC 166 187. (1990) 2 SCC 562 188. 1969 (1) SCC 509 189. [1968] 1 SCR 561 190. [1954] 1 SCR 1 191. [1959] Supp.1 S.C.R. 319 192. (1970) ILLJ 633 SC 193. AIR 1955 SC 549 194. (1997) 2 SCC 453 195. (1…

Commissioner of Central Excise, Lucknow vs. M/S. Chhata Sugar Co. Ltd

C.A. No.-007488-007492 - 2001Supreme Court27 Feb 2004

For Respondent: M/s Chhata Sugar Co. Ltd

Section 548

…d approach roads etc. Thus, the ’tax’ was sought to be imposed in the garb of ’service charges..." We may furthermore notice that a seven-Judge Bench of this Court in Synthetics and Chemicals Ltd. and Others vs. State of U.P. and Others [(1990) 1 SCC 109], while considering the question as to whether the levy on industrial alcohol by the State is justifiable, inter alia, held that when revenue earned out of the impost is substantial, the same would not be justifiable as fee. In Liberty Cinema (supra), this Court, while interpreting Section 548 of the Calcutta Municipal Act providing…