Tata Motors Ltd. v. State of Maharashtra and Ors.

Sri Sridhar vs. The State of Karnataka

Bench: JAYANT PATEL,N.K.SUDHINDRARAO

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF MARCH 2017 PRESENT THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE N K SUDHINDRARAO WRIT APPEAL NOS.1431-1480/2016 & WRIT APPEAL NOS.4475-4479/2016 (T-RES) C/W W.A.NO.3356/2016 & W.A.NOS.4470-4472/2016 (T-RES) IN W.A.NOS.1431-1480/2016 & W.A.NOS.4475- 4479/2016: BETWEEN 1.M/S RENUKAMBA (THE BLUE STAR BAR AND RESTAURANT) A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP FIRM REGISTERED UNDER ACT, 1932 MOHAMMED GHOUSE BUILDING NEAR CORPORATION BANK, BH ROAD, SHIVAMOGGA-577 20…

The State of Karnataka Through the Secretary vs. M/S Kardicoppal Estate Thithimathi

Appeals are allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

…ture in the present case has expressly made the impugned provision retrospective. On all these counts, this judgment is distinguishable and would not apply at all here. 21. It was then contended based on Tata Motors Ltd. v. State of Maharashtra [(2004) 5 SCC 783] from para 12 thereof, that withdrawal with retrospective effect 24 of relief properly granted by statute to an assessee which the assessee has lawfully enjoyed as a vested statutory right cannot be taken away unless there be strong and exceptional circumstances justifying the said withdrawal. On facts again, this judgment does n…

Sri M Madhava Gowda vs. Under Secretary to Government

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…, because both are nitro-phosphate fertilizers. This shows that the State has not classified the two commodities on a rational basis for the purpose of imposing tax. This court in the case of Tata Motors Ltd. v. State of Maharashtra and Ors. [(2004) 5 SCC 783], has held: "15. ….It is no doubt true that the State has enormous powers in the matter of legislation and in enacting fiscal laws. Great leverage is allowed in the matter of taxation laws because several fiscal adjustments are to be made by the government depending upon the needs of the Revenue and the economic circumstances prevailing i…

M. Narayanappa vs. The State of Karnataka

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…, because both are nitro-phosphate fertilizers. This shows that the State has not classified the two commodities on a rational basis for the purpose of imposing tax. This court in the case of Tata Motors Ltd. v. State of Maharashtra and Ors. [(2004) 5 SCC 783], has held: "15. ….It is no doubt true that the State has enormous powers in the matter of legislation and in enacting fiscal laws. Great leverage is allowed in the matter of taxation laws because several fiscal adjustments are to be made by the government depending upon the needs of the Revenue and the economic circumstances prevailing i…

Federation of Wines Merchants Association vs. The State of Karnataka

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…, because both are nitro-phosphate fertilizers. This shows that the State has not classified the two commodities on a rational basis for the purpose of imposing tax. This court in the case of Tata Motors Ltd. v. State of Maharashtra and Ors. [(2004) 5 SCC 783], has held: "15. ….It is no doubt true that the State has enormous powers in the matter of legislation and in enacting fiscal laws. Great leverage is allowed in the matter of taxation laws because several fiscal adjustments are to be made by the government depending upon the needs of the Revenue and the economic circumstances prevailing i…

Asst. Commnr. of Agri. Income Tax vs. M/S. Netley 'B' Estate

…case has expressly made the impugned provision retrospective. On all these counts, this judgment is distinguishable and would not apply at all here. It was then contended based on Tata Motors Ltd. v. State of Maharashtra and others [(2004) 5 SCC 783] from para 12 thereof, that withdrawal with retrospective effect of relief properly granted by statute to an assessee which the Page 17 JUDGMENT 17 assessee has lawfully enjoyed as a vested statutory right cannot be taken away unless there be strong and exceptional circumstances justifying the said withdrawal. On facts again,…

Asst. Commnr. of Agri. Income Tax vs. M/S. Netley 'B' Estate

…case has expressly made the impugned provision retrospective. On all these counts, this judgment is distinguishable and would not apply at all here. It was then contended based on Tata Motors Ltd. v. State of Maharashtra and others [(2004) 5 SCC 783] from para 12 thereof, that withdrawal with retrospective effect of relief properly granted by statute to an assessee which the Page 17 JUDGMENT 17 assessee has lawfully enjoyed as a vested statutory right cannot be taken away unless there be strong and exceptional circumstances justifying the said withdrawal. On facts again,…