Upaj Mandi Samiti v. Orient Paper and Industries Ltd.

1 SCC 655Reported decision1995#1042 most cited

What is Upaj Mandi Samiti v. Orient Paper and Industries Ltd. authority for?

For an impost to be considered a fee, the element of quid pro quo is essential, distinguishing it from a tax. This fundamental principle regarding the difference between a tax and a fee was established by a Nine-Judge Bench.

105

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2021.

Also referred to as

Krishi Upaj Mandi Samiti v. Orient Paper · 1 SCC 655 · Upaj Mandi Samiti · tax vs fee · difference between tax and fee · quid pro quo · essential element of fee · nature of impost · Nine Judge Bench decision

Judgments citing Upaj Mandi Samiti v. Orient Paper and Industries Ltd.

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

WP/52084/2019HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

SAPTHAGIRI BUILDERS & DEVELOPERS vs. THE STATE OF KARNATAKA

WP/15/2019HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

SRI. AL MUTHAIAH vs. THE STATE OF KARNATAKA

WP/17048/2018HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

M/S FOUNTAIN REAL ESTATES AND DEVELOPERS vs. THE STATE OF KARNATAKA

WP/24906/2019HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

M/S ESTEEM ICON vs. THE STATE OF KARNATAKA

WP/9581/2018HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

OMAR FAROOK vs. STATE OF KARNATAKA

WP/41409/2018HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

WP/13495/2019HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

TRANQUIL REALTY PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/8984/2020HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

M/S SOBHA HIGHRISE VENTURES PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/28990/2019HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

PURAVANKARA LIMITED vs. STATE OF KARNATAKA

WP/57893/2018HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

SRI R SHANKARAPPA vs. THE STATE OF KARNATAKA

WP/17262/2018HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

M/S.SOBHA LIMITED vs. STATE OF KARNATAKA

WP/55945/2015HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

SOBHA LIMITED vs. STATE OF KARNATAKA

WP/10164/2016HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

M/S BHARTIYA CITY DEVELOPERS PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/7538/2016HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

WP/59/2019HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

WP/30168/2019HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

WP/23888/2019HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

SMT. VIMALAMMA vs. THE STATE OF KARNATAKA

WP/27756/2019HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

M/S SHUBHACHANDI GRIHA NIRMAN PVT. LTD., vs. THE STATE OF KARNATAKA

WP/29271/2019HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

M/S R.K. SURAKSHA PROPERTIES vs. STATE OF KARNATAKA

WP/7949/2020HC Karnataka04 Aug 2021

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

…R 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram 270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”. (Emphasis applied) A Nine Judge Ben…

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