Union of India & Anr. v. Pradeep Kumari & Ors.

2 SCC 736Reported decision1975#23422 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2015 to 2022.

Judgments citing Union of India & Anr. v. Pradeep Kumari & Ors.

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

…r Pradesh & Ors - 2017 (9) SCC 426; o) Ali Mohammad Beigh and Ors. Vs State of Jammu and Kashmir - 2017 (4) SCC 717; p) Raj Kumar Gandhi Vs. Chandigarh Administration & Ors. - (2018) 7 SCC 763; q) Union of India & Anr Vs. Pradeep Kumari & Ors. - (1995) 2 SCC 736 10. We have given our anxious consideration to the rival submissions and perused the material on record. 11. The following points arise for consideration in the present appeals:- (i) Whether the Appellant is a ‘person interested’ for the purpose of the considering the applications filed by the - 69 - respondents-landlosers under S…

Shabina Abraham vs. Collector of Central Excise & Customs

C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)

…sessing Authority, Sangrur, (1967) 19 STC 381 and in Additional Tahsildar, Raipur v. Gendalal, (1968) 21 STC 263. 22. Learned counsel for the revenue, however, strongly relied upon M/s. Murarilal Mahabir Prasad and others v. Shri B.R. Vad and others, (1975) 2 SCC 736, a case arising under the Bombay Sales Tax Act, 1953. Since this judgment has been relied upon as the sheet anchor of the revenue’s case, it is important to deal with it in some detail. 23. The question that arose in the aforesaid case was whether a dissolved firm could be re-assessed to sales tax in respect of its pre-dissolution turnove…

Shabina Abraham vs. Collector of Central Excise & Customs

C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)

…sessing Authority, Sangrur, (1967) 19 STC 381 and in Additional Tahsildar, Raipur v. Gendalal, (1968) 21 STC 263. 22. Learned counsel for the revenue, however, strongly relied upon M/s. Murarilal Mahabir Prasad and others v. Shri B.R. Vad and others, (1975) 2 SCC 736, a case arising under the Bombay Sales Tax Act, 1953. Since this judgment has been relied upon as the sheet anchor of the revenue’s case, it is important to deal with it in some detail. 23. The question that arose in the aforesaid case was whether a dissolved firm could be re-assessed to sales tax in respect of its pre-dissolution turnove…