Vijay Kumar Sharma v. State of Karnataka and Others

2 SCC 562Reported decision1990#1830 most cited
62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2021.

Also referred to as

Vijay Kumar Sharma v. State of Karnataka · (1990) 2 SCC 562 · statutory interpretation · conflict between enactments · amendment of law · applicability of statutes · Karnataka Amendment Act · 1966 Act · 2013 Act · Sections 28 · 29 · Sections 11 · 15 · 16-19

Judgments citing Vijay Kumar Sharma v. State of Karnataka and Others

Smt. S. Jalaja vs. Union of India

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

…AND ORS.', (1970) 3 SCC 323, 'M. KARUNANIDHI V. UNION OF INDIA', (1979) 3 SCC 431, 'M/S HOECHST PHARMACEUTICALS LTD. AND OTHERS V. STATE OF BIHAR AND OTHERS', (1983) 4 SCC 45, 'VIJAY KUMAR SHARMA AND OTHERS V. STATE OF KARNATAKA AND OTHERS', (1990) 2 SCC 562. 5. It is also pointed out that subsequent to the order passed by the learned Single Judge, provisions of 1966 Act were amended by Karnataka Amendment Act No. 16 of 2019 and therefore the provisions of Chapter II and III of 2013 Act do not apply in respect of notified projects. While referring to provisions of Sections 28 and 29 of 1966 A…

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

…2 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. (1930) A.C. 124 CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 7 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI HON’BLE MR. JUSTICE PRASHANT KUMA…

M/S.S B Minerals vs. State of Karnataka

WP/17000/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S Kumaraswamy Mineral Exports Ltd vs. State of Karnataka

WP/15432/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S Gavisiddeswara Enterprises vs. The State of Karnataka

WP/17583/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

Smt.R.Mallamma vs. State of Karnataka

WP/31145/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

S V Srinivasulu S/O Late S.V.Chetty vs. The State of Karnataka

WP/15795/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

Sri. M.Srinivasulu vs. State of Karnataka

WP/15985/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S Mehboob Transport Company vs. State of Karnataka

WP/15954/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S. S.B Minerals vs. State of Karnataka

WP/31129/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S Gogga Gurusanthiah & Bros vs. State of Karnataka

WP/16145/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S. the Sandur Manganese & Iron Ore Ltd vs. State of Karnataka

WP/31148/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

Sri.S.A.Thawab vs. State of Karnataka

WP/10712/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S B Ashwathnarayana Singh & Co vs. State of Karnataka & Others

WP/31327/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

H N Premakumar S/O Late H.N.N. Setty vs. State of Karnataka Rep by Its Secretary

WP/6721/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

Banashankari Iron Ore Mines vs. The State of Karnataka

WP/31184/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S Sandur Manganese and Iron Ore Ltd vs. State of Karnataka

WP/29222/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S Kumaraswamy Mineral Exports vs. State of Karnataka

WP/31191/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S Trident Minerals & Others vs. State of Karnataka

WP/30928/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

M/S Nadeem Minerals vs. State of Karnataka

WP/15809/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…-: 1 :- IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 03RD DAY OF DECEMBER, 2015 PRESENT THE HON'BLE MR.SUBHRO KAMAL MUKHERJEE, ACTING CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE B.V.NAGARATHNA Writ Petition Nos.2642/2009 (GM-MM-S) c/w 44793/2013, 13595/2008, 13516/2008, 13654/2008, 13803/2008, 14157/2008, 14802/2008, 30927/2008, 30928/2008, 30995/2008, 31128/2008, 31129/2008, 31141/2008, 31142/2008, 31143/2008, 31144/2008, 31145/2008, 31146/2008, 31147/2008, 31148/2008, 31149/200…

Vijay Kumar Sharma v. State of Karnataka and Others (2 SCC 562) — Cited in 62 Judgments | BharatTax