THE PR.COMMISSIONER OF INCOME-TAX, vs. M/S CAE SIMULATION TECHNOLOGIES PVT LTD

Appeals are dismissed and

Bench: S.SUJATHA,VINEET KOTHARI

84(1) is not a tax and cannot be turned (sic)as an exaction.” (emphasis supplied) 55 Adverting to Voltas Limited v. Union of India reported in 1999 (112) E.L.T. 34 (Del.), wherein the Court has held that a pre-deposit made pending appeal under Section 37 of the Central Excise Act was required to be refunded when the matter

THE STATE OF KARNATAKA vs. M/S. WS RETAIL SERVICES PRIVATE LIMITED

Appeals are dismissed and

Bench: ABHAY SHREENIWAS OKA (CJ),S SUNIL DUTT YADAV

84(1) is not a tax and cannot be turned (sic)as an exaction.” (emphasis supplied) 55 Adverting to Voltas Limited v. Union of India reported in 1999 (112) E.L.T. 34 (Del.), wherein the Court has held that a pre-deposit made pending appeal under Section 37 of the Central Excise Act was required to be refunded when the matter

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

84 reported in (1960) 3 All England Report 503 to the following effect: “But when a statute has some meaning even though it is obscure or several meanings, even though it is little to choose between them, the Courts have to say what meaning the statute is to bear, rather than reject it as a nullity”. 10. A statute