STATE TRADING CORPORATION OF INDIA LIMITED Vs. COMMERCIAL TAX OFFICER:ASST SUPDT OF COMMERCIAL TAXES BIHAR:COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER:COMMERCIAL TAX OFFICER
LAWS(SC)-1963-5-2
SUPREME COURT OF INDIA
Decided on May 20,1963

STATE TRADE CORPORATION OF INDIA LIMITED,ADVOCATE GENERAL FOR THE STATE OF PUNJAB,ADVOCATE GENERAL FOR THE STATE OF WEST BENGAL,ADVOCATE GENERAL FOR THE STATE OF GUJARAT,ADVOCATE GENERAL,FOR THE STATE OF RAJASTHAN Appellant
VERSUS
COMMERCIAL TAX OFFICER,ASSISTANCE SUPDT.OF COMMERCIAL TAXES,BIHAR Respondents





Cited Judgements :-

OBSERVER PUBLICATIONS PRIVATE LIMITED VS. RAILWAY BOARD [LAWS(DLH)-1965-8-2] [REFERRED TO]
S L KAPOOR VS. JAGMOHAN LT GOVERNOR [LAWS(DLH)-1980-5-19] [REFERRED]
SHAKTI SUGERS LIMITED VS. UNION OF INDIA AND S T C OF INDIA [LAWS(DLH)-1980-10-3] [REFERRED 2.]
MODILUFT LTD VS. S K MODI [LAWS(DLH)-2005-7-111] [REFERRED TO]
KIRANDEEP KAUR VS. REGIONAL PASSPORT OFFICE [LAWS(DLH)-2005-8-43] [REFERRED TO]
RASHTRIYA MUKTI MORCHA VS. UNION OF INDIA [LAWS(DLH)-2006-11-162] [REFERRED TO]
PATEL MILLS CO LTD VS. TEXTILE LABOUR ASSOCIATION [LAWS(GJH)-1971-6-4] [REFERRED]
K P PATEL VS. GUJARAT SMALL INDUSTRIES CORPORATION LIMITED [LAWS(GJH)-1980-6-3] [REFERRED]
UNITED SAL LWORKS AND INDUSTRIES LIMITED VS. STATE OF GUJARAT [LAWS(GJH)-2003-5-53] [REFERRED]
SWADESHI COTTON MILLS COMPANY LIMITED VS. SALES TAX OFFICER SPECIAL INVESTIGATION BRANCH KANPUR [LAWS(ALL)-1964-3-9] [REFERRED TO]
SURESH CHANDRA SINGH VS. FERTILIZER CORPN OF INDIA LIMITED [LAWS(ALL)-1998-10-31] [REFERRED TO]
POWER MEASUREMENT LIMITED VS. UTTAR PRADESH POWER CORPORATION LIMITED [LAWS(ALL)-2003-2-8] [REFERRED TO]
INTERNATIONAL HOSPITAL P LTD VS. STATE OF U P [LAWS(ALL)-2003-9-273] [REFERRED TO]
MAJOR S N TRIPATHI VS. ELECTION COMMISSION OF INDIA [LAWS(ALL)-2005-3-231] [REFERRED TO]
EXCEL HI-TECH PVT LTD VS. STATE OF U P COMMISSIONER OF TRADE TAX AND THE ASSISTANT COMMISSIONER [LAWS(ALL)-2005-9-61] [REFERRED TO]
NARESH AGARWAL VS. UNION OF INDIA UOI [LAWS(ALL)-2005-10-1] [REFERRED TO]
HIMACHAL TRANSPORT WORKERS UNION REGD VS. SECRETARY TRANSPORT TO HIMACHAL PRADESH GOVERNMENT AND [LAWS(HPH)-1966-8-1] [REFERRED TO]
ANUGRAH NARAIN SINGH VS. STATE OF U P MINISTRY OF NAGAR VIKAS ANUBHAG 4 [LAWS(ALL)-2005-12-80] [REFERRED TO]
KAMLA KANT AGRAWAL VS. STATE OF U P [LAWS(ALL)-2007-7-156] [REFERRED TO]
MEEKIN TRANSMISSION LTD VS. STATE OF U P [LAWS(ALL)-2008-2-35] [REFERRED TO]
TELUGU DESAM PARTY VS. ELECTION COMMISSION OF INDIA [LAWS(APH)-1999-9-127] [REFERRED TO]
SMITH DETECTION ASIA PACIFIC PRIVATE LIMITED VS. ELECTRONICS CORPORATION OF INDIA LIMITED [LAWS(APH)-2004-3-50] [REFERRED TO]
OVERSEES INDIA PVT LTD VS. UNITED BANK OF INDIA LTD [LAWS(CAL)-1965-5-8] [REFERRED TO]
SUDHIR CHANDRA MANNA VS. SRISH CHANDRA DHARA [LAWS(CAL)-1967-6-13] [REFERRED TO]
INLAND STEAM NAVIGATION WORKERS UNION VS. RIVERS STEAM NAVIGATION COMPANY LTD [LAWS(CAL)-1967-7-29] [REFERRED TO]
BRITISH INDIA STEAM NAVIGATION CO LIMITED EVERETT ORIENT LINE INCORPORATED EVERETT ORIENT LINE INCORPORATED EVERETT ORIENT LINE INCORPORATED EVERETT ORIENT LINE INCORPORATED SHIPPING CORPORATION OF INDIA LIMITED VS. JASJIT SINGH ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA:S VENKATESAN ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA:JASJIT SINGH ADDITIONAL COLLECTOR OF CUSTOMS CALCUTTA:THE COLLECTOR OF CUSTOMS CALCUTTA:S VENKATESAN A [LAWS(SC)-1964-2-12] [RELIED ON]
BARIUM CHEMICALS LIMITED VS. COMPANY LAW BOARD [LAWS(SC)-1966-5-10] [REFERRED]
COFFEE BOARD BANGALORE VS. JOINT COMMERCIAL TAX OFFICER MADRAS [LAWS(SC)-1969-10-31] [REFERRED TO]
TATA ENGINEERING AND LOCOMOTIVE CO LIMITED AUTOMOBILE PRODUCTS OF INDIA STATE TRADING CORPORATION OF INDIA LIMITED VS. STATE OF BIHAR MOHD SHARFUDDIN SALES TAX OFFICER BOMBAY COMMERCIAL TAX OFFICER [LAWS(SC)-1964-2-22] [REFERRED]
RAJIV NAGAR SAHKARI AWAS SAMITILTD VS. CHIEF CONTROLLING REVENUE AUTHORITY/COMMISSIONER AGRA [LAWS(ALL)-2003-7-148] [REFERRED TO]
BENNETT COLEMAN AND COMPANY THE HINDUSTAN TIMES LIMITED INDIAN EXPRESS MADURAI PRIVATE LIMITED G NARASIMHAN VS. UNION OF INDIA [LAWS(SC)-1972-10-45] [REFERRED TO]
HINDUSTAN AERONAUTICS LIMITED VS. WORKMEN [LAWS(SC)-1975-8-56] [REFERRED TO]
DIVISIONAL FOREST OFFICER VS. BISHWANATH TEA GO LIMITED [LAWS(SC)-1981-5-4] [RELIED ON]
DELHI CLOTH AND GENERAL MILLS COMPANY LIMITED ARVIND MILLS LIMITED MADHUSUDAN VEGETABLE PRODUCTS CO LIMITED MODI SPINNING AND WVG MILLS CO LIMITED GOETZE INDIA LIMITED VS. UNION OF INDIA [LAWS(SC)-1983-7-2] [REFERRED TO]
ACCOUNTANT AND SECRETARIAL SERVICES PRIVATE LIMITED VS. UNION OF INDIA [LAWS(SC)-1988-7-12] [RELIED ON]
M JHANGIR BHATUSHA VS. UNION OF INDIA [LAWS(SC)-1989-5-12] [REFERRED TO]
WORKMEN OF MEENAKSHI MILLS LIMITED RAJASTHAN TRADE UNION KENDRA RAJASTHAN TRADE UNION KENDRA WORKMEN OF BUCKINGHAM AND CARNATIC MILLS HINDUSTAN STEEL WORKS CONSTRUCTION LIMITED WORKMEN OF HINDUSTAN STEEL WORKS CONST LIMITED WORKMEN OF HINDUSTAN STEEL VS. MEENAKSHI MILLS LTD [LAWS(SC)-1992-5-29] [REFERRED TO]
SAMATHA HYDERABAD ABRASIVES AND MINERALS PRIVATE LIMITED VS. STATE OF ANDHRA PRADESH [LAWS(SC)-1997-7-24] [REFERRED TO]
CHAIRMAN RAILWAY BOARD VS. CHANDRIMA DAS [LAWS(SC)-2000-1-77] [RELIED]
NATIONAL SMALL INDUSTRIES CORPORATION LTD VS. STATE NCT OF DELHI [LAWS(SC)-2008-11-153] [REFERRED TO]
TATA MEMORIAL HOSPITAL WORKERS UNION VS. TATA MEMORIAL CENTRE [LAWS(SC)-2010-8-73] [REFERRED TO]
VIJAY ROSIN AND TURPENTINE FACTORY OSHIARPUR VS. UNION OF INDIA [LAWS(DLH)-1970-9-18] [REFERRED]
KARM KUMAR VS. UNION OF INDIA [LAWS(DLH)-2010-8-133] [REFERRED TO]
UNION OF INDIA VS. BULLION AND AGRICULTURAL PRODUCE EXCHANGE LTD [LAWS(ALL)-1972-9-29] [REFERRED TO]
STATE OF JAMMU AND KASHMIR VS. SUSHEELA SAWHNEYFB [LAWS(J&K)-2002-10-3] [REFERRED TO]
KOTHA SUDHEER VS. COLLECTOR CIVIL SUPPLIES KARIMNAGAR KARIMNAGAR DISTRICT [LAWS(APH)-2010-4-25] [REFERRED TO]
BEYOND BASIKS INFOTECH PVT LTD VS. STATE OF ANDHRAPRADESH REPRESENTED BY THE PRINCIPAL SECRETARY HOME GENERAL-A DEPARTMENT A P SECRETARIAT HYDERABAD [LAWS(APH)-2012-2-54] [REFERRED TO]
STANDARD LITERATURE CO PRIVATE LTD VS. UNION OF INDIA [LAWS(CAL)-1967-4-13] [REFERRED TO]
RANJIT KUMAR CHATTERJEE VS. UNION OF INDIA [LAWS(CAL)-1968-6-34] [REFERRED TO]
TURNER MORRISON AND CO LTD VS. HUNGERFORD INVESTMENT TRUST LTD [LAWS(CAL)-1968-7-6] [REFERRED TO]
DEPUTY SECRETARY MINISTRY OF FINANCE DEPT OF REVENUE AND COMPANY LAW VS. SAHU JAIN LTD [LAWS(CAL)-1969-2-24] [REFERRED TO]
A C MUKHERJEE VS. UNION OF INDIA [LAWS(CAL)-1971-12-8] [REFERRED TO]
A C SHIVE GOWDA VS. COFFEE BOARD [LAWS(KAR)-1973-9-16] [REFERRED TO]
A C SHIVE GOWDA VS. COFFEE BOARD [LAWS(KAR)-1979-8-19] [REFERRED TO]
INSPECTOR CENTRAL EXCISE VS. BENGAL PAPER MILLS CO LTD [LAWS(CAL)-1978-3-37] [REFERRED TO]
AMITAVA BHATTACHARYA VS. UNION OF INDIA [LAWS(CAL)-1979-7-19] [REFERRED TO]
KOIRA GROUP PANCHAYAT VS. STATE OF KARNATAKA [LAWS(KAR)-1984-9-20] [REFERRED TO]
CENTRAL INLAND WATER TRANSPORT CORPN LTD VS. PRABIRENDU SEN [LAWS(CAL)-1982-2-42] [REFERRED TO]
RAVAL AND CO VS. K G RAMACHANDRAN [LAWS(MAD)-1966-1-10] [REFERRED TO]
GOPINATHA PILLAI VS. STATE OF KERALA [LAWS(KER)-1967-7-27] [REFERRED TO]
STATE TRANSPORT ACCOUNTS ASSOCIATION AND VS. ORISSA STATE ROAD TRANSPORT CORPORATION [LAWS(ORI)-1989-9-23] [REFERRED TO]
V REV MOTHER PROVINCIAL CONGREGATION OF MOTHER OF CARMEL VS. STATE OF KERALA [LAWS(KER)-1969-9-1] [REFERRED TO]
K L MATHEW VS. UNION OF INDIA [LAWS(KER)-1973-1-26] [REFERRED TO]
DATTATRAYA GANESH BHAT VS. SURENDER KUMARI [LAWS(KAR)-1996-1-58] [REFERRED TO]
DAT PETHE VS. DISTRICT COLLECTOR ERNAKULAM [LAWS(KER)-1974-8-16] [REFERRED TO]
CANARA BANK VS. APPELLATE AUTHORITY [LAWS(KER)-1977-7-33] [REFERRED TO]
GWALIOR RAYONS SILK MFG WVG CO LTD VS. GOVERNMENT OF KERALA [LAWS(KER)-1978-6-6] [REFERRED TO]
RADHELAL GUPTA VS. STATE BAR COUNCIL OF M P [LAWS(MPH)-2002-2-80] [REFERRED TO]
M P STATE CO OPERATIVE OIL SEEDS GROWERS FEDERATION LIMITED VS. BANK OF BARODA [LAWS(MPH)-2002-3-50] [REFERRED TO]
SAKHARKHERDA EDUCATION SOCIETY SAKHARKHEDA VS. STATE OF MAHARASHTRA [LAWS(BOM)-1966-12-4] [REFERRED TO]
KANNITTA OIL MILLS WORKERS UNION VS. INDUSTRIAL TRIBUNAL [LAWS(KER)-1987-4-38] [REFERRED TO]
AKHIL DESHASTHA RIGVEDI BRAHMAN MADHYAWARTI MANDAL VS. JOINT CHARITY COMMISSIONER MAHARASHTRA STATE BOMBAY [LAWS(BOM)-1971-7-8] [REFERRED TO]
AKHIL DESHASTHA RUGVEDI BRAHMIN MADHYAWARTI MANDAL VS. JOINT CHARITY COMMISSIONER MAHARASHTRA STATE BOMBAY [LAWS(BOM)-1971-9-6] [REFERRED TO]
SARASWAT CO-OPERATIVE BANK LIMITED VS. P G KORANNE [LAWS(BOM)-1983-2-1] [REFERRED TO]
CITIZEN CONSUMER AND CIVIL ACTION GROUP VS. STATE OF TAMIL NADU [LAWS(MAD)-2001-3-2] [REFERRED TO]
KENYA AIRWAYS A COMPANY REGISTERED UNDER LAW REGULATING COMPANIES IN KENYA VS. JINIBAI B KHESHWALA [LAWS(BOM)-1998-4-30] [REFERRED TO]
TALMAKIWADI CO OPERATIVE HOUSING SOCIETY LIMITED VS. DIVISIONAL JOINT REGISTRAR CO OPERATIVE SOCIETIES [LAWS(BOM)-1998-9-53] [REFERRED TO]
TALMAKIWADI CO OPERATIVE HOUSING SOCIETY LIMITED BOMBAY VS. DIVISIONAL JOINT REGISTRAR CO OPERATIVE SOCIETIES BOMBAY [LAWS(BOM)-1998-11-74] [REFERRED TO]
KRISHNA KUMAR VS. DISTRICT COLLECTOR KOZHIKKODE [LAWS(KER)-2009-6-7] [REFERRED TO]
VIDARBHA AGRO SERVICE CENTRE NANDURA VS. STATE OF MAHARASHTRA [LAWS(BOM)-2007-3-76] [REFERRED TO]
ASHA SEVA BHAVI SANSTHA VS. STATE OF MAHARASHTRA [LAWS(BOM)-2010-4-160] [REFERRED TO]
OBSERVER PUBLICATIONS PRIVATE LTD VS. RAILWAY BOARD MINISTRY OF RAILWAYS GOVT OF INDIA NEW DELHI [LAWS(P&H)-1965-8-11] [REFERRED TO]
KRISHNA BUS SERVICE PRIVATE LIMITED VS. STATE OF HARYANA [LAWS(P&H)-1983-11-31] [REFERRED TO]
BISHOP S K PATRO VS. STATE OF BIHAR [LAWS(PAT)-1968-9-5] [REFERRED TO]
J K SYNTHETICS LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-1976-5-6] [REFERRED TO]
CHOTA NAGPUR ENGINEERING WORKS VS. UNION OF INDIA [LAWS(PAT)-1987-7-2] [REFERRED TO]
EDUCATION NEW DELHI VS. UNION OF INDIA [LAWS(RAJ)-2004-6-21] [REFERRED TO]
TASLEEMA VS. STATE (NCT OF DELHI) [LAWS(DLH)-2009-7-296] [REFERRED TO]
JAGANNATH S/O ANNA KHAKARE VS. STATE OF MAHARASHTRA [LAWS(BOM)-2013-2-32] [REFERRED TO]
ABDUL AHAD LOAN VS. MANAGER GOVT. WOOLLEN MILL [LAWS(J&K)-1978-10-2] [REFERRED TO]
KARNAL DISTILLERY COMPANY VS. STATE OF PUNJAB [LAWS(P&H)-1971-5-10] [REFERRED TO]
RATAN LAL LAL PACHISIA VS. RANCHHOR DAS RAMJI [LAWS(PAT)-1981-3-1] [REFERRED]
PRAVINBHAI M KHENI VS. ASSTT.COMMISIONER OF INCOME TAX [LAWS(GJH)-2012-11-2] [REFERRED TO]
INTERNATIONAL RECREATION PARKS PVT LTD VS. STATE OF U P [LAWS(ALL)-2013-9-81] [REFERRED TO]
BALWANT RAI SALUJA VS. AIR INDIA LTD [LAWS(SC)-2013-11-11] [REFERRED TO]
SUBRAMANIAN SWAMY VS. REGISTRAR, OFFICE OF REGISTRAR FOR NEWSPAPERS OF INDIA [LAWS(DLH)-2013-12-138] [REFERRED TO]
IONIC METALLIKS VS. UNION OF INDIA [LAWS(GJH)-2014-9-30] [REFERRED TO]
RADHA TEXTILES P. LTD VS. UNION OF INDIA [LAWS(MAD)-2013-1-568] [REFERRED TO]
CASA GRANDE SHELTER LLP VS. THE INSPECTOR GENERAL OF REGISTRATION AND ORS. [LAWS(MAD)-2015-2-99] [REFERRED TO]
THE DELHI CLOTH AND GENERAL MILLS CO. LTD. AND ORS. VS. THE CHIEF COMMISSIONER AND ANR. [LAWS(P&H)-1964-5-37] [REFERRED TO]
OIL INDIA LIMITED VS. DRILLMEC S.P.A. [LAWS(GAU)-2014-7-36] [REFERRED TO]
A.A. THAMEEM ANSARI AND ORS. VS. THE SUB-REGISTRAR SOUTH-JOINT I [LAWS(MAD)-2015-3-371] [REFERRED TO]
MERISOL RSA (PTY) LIMITED VS. UNION OF INDIA [LAWS(GJH)-2015-3-345] [REFERRED TO]
G. VENKATESH AND ORS. VS. BRIDGE FEDERATION OF INDIA AND ORS. [LAWS(MAD)-2015-6-413] [REFERRED TO]
(DR.) MUKUL SINHA VS. PHYSICAL RESEARCH LABORATORY [LAWS(GJH)-1983-6-20] [REFERRED TO]
VINAYAJRAO SHANTILAL DESAI VS. GUJARAT STATE FERTILIZERS AND CHEMICALS LTD [LAWS(GJH)-2015-6-109] [REFERRED TO]
MOHAMMAD QADAR KHAN VS. STATE OF U.P. AND ANR. [LAWS(ALL)-1972-5-36] [REFERRED TO]
ANUPAM FOOD PRIVATE LTD. VS. STATE OF BIHAR AND ORS. [LAWS(JHAR)-2002-5-86] [REFERRED TO]
SOUTHERN REGION BULK LPG TRANSPORT OWNERS ASSOCIATION VS. HINDUSTAN PETROLEUM CORPORATION LIMITED AND ORS. [LAWS(MAD)-2016-2-106] [REFERRED TO]
NASHIK WORKERS UNION VS. HINDUSTAN AERONAUTICS LIMITED [LAWS(SC)-2016-2-109] [REFERRED TO]
STATE BANK OF INDIA VS. STATE OF MAHARASHTRA [LAWS(BOM)-2016-3-55] [REFERRED TO]
IN RE : RIVERS STEAM NAVIGATION CO. LTD. VS. STATE [LAWS(CAL)-1967-5-34] [REFERRED TO]
JINDAL STAINLESS LTD.& ANR. VS. STATE OF HARYANA & ORS. [LAWS(SC)-2016-11-11] [REFERRED TO]
MAHYCO MONSANTO BIOTECH (INDIA) PVT LTD VS. UNION OF INDIA [LAWS(BOM)-2016-8-209] [REFERRED]
KENYA AIRWAYS, A COMPANY REGISTERED UNDER LAW REGULATING COMPANIES IN KENYA VS. JINIBAI B KHESHWALA [LAWS(BOM)-1998-4-84] [REFERRED]
COMPANHIA NACIONAL DE, NAVEGACAO VS. A P AGRAWAL, CUSTODIAN OF EVACUEE PROPERTY, PANAJI [LAWS(BOM)-1970-1-30] [REFERRED]
CHOWGULE REAL ESTATE AND CONSTRUCTION COMPANY PVT LTD VS. GOVERNMENT OF GOA, DAMAN AND DIU [LAWS(BOM)-1969-8-16] [REFERRED]
RAJNIKANT KESHAV BHANDARI VS. STATE [LAWS(BOM)-1966-8-17] [REFERRED]
THE COORDINATOR OF ALL INDIA ENGINEERING/PHARMACY/ARCHITECTS ENTRANCE EXAMINATION (AIEEE), CENTRAL BOARD OF SECONDARY EDUCATION, NEW DELHI AND 2 ORS. VS. UNION OF INDIA AND OTHERS [LAWS(RAJ)-2004-6-29] [REFERRED]
RAJ KUMARI VS. STATE OF U.P. AND 4 ORS. [LAWS(ALL)-2017-1-83] [REFERRED TO]
DUNLOP RUBBER COMPANY (INDIA) LTD VS. R DUTTA [LAWS(CAL)-1965-7-14] [REFERRED]
CENTRAL WAREHOUSING CORPORATION VS. DELHI ADMINISTRATION ETC [LAWS(DLH)-1983-3-49] [REFERRED]
JUSTICE K.S. PUTTASWAMY (READ.) VS. UNION OF INDIA & ORS. [LAWS(SC)-2017-8-94] [REFERRED TO]
INDIAN NATIONAL CONGRESS VS. UNION OF INDIA [LAWS(CHH)-2017-6-9] [REFERRED TO]
GAJENDRA SINGH VS. ADDL. COMMISSIONER (J) [LAWS(ALL)-2018-3-6] [REFERRED TO]
KANWAL TANUJ, SON OF ARTIMAN TRIPATHI VS. STATE OF BIHAR [LAWS(PAT)-2018-9-35] [REFERRED TO]
ASSOCIATION OF SELF FINANCING UNIVERSITIES OF RAJASTHAN VS. STATE OF RAJASTHAN AND OTHERS [LAWS(RAJ)-2018-7-111] [REFERRED TO]
CHRISTO THOMAS PHILIP VS. UNION OF INDIA & ORS [LAWS(DLH)-2019-1-68] [REFERRED TO]
AAKASH EXPLORATION SERVICES LIMITED VS. OIL AND NATURAL GAS CORPORATION [LAWS(GJH)-2019-6-89] [REFERRED TO]
SIKKIM MANIPAL UNIVERSITY VS. UNION OF INDIA [LAWS(SIK)-2020-1-1] [REFERRED TO]
INDIAN SOCIAL ACTION FORUM VS. UNION OF INDIA [LAWS(SC)-2020-3-47] [REFERRED TO]
VEDANTA LIMITED VS. STATE OF TAMIL NADU [LAWS(MAD)-2020-8-312] [REFERRED TO]
CHERIAN VARKEY CONSTRUCTION COMPANY (PVT) LTD. VS. STATE OF KERALA [LAWS(KER)-2020-11-17] [REFERRED TO]
INDEPENDENT SCHOOLS ASSOCIATION CHANDIGARH VS. STATE OF PUNJAB [LAWS(P&H)-2020-6-38] [REFERRED TO]
KIRAN GUPTA, WIFE OF ASHOK PRASAD GUPTA VS. STATE ELECTION COMMISSION [LAWS(PAT)-2020-10-8] [REFERRED TO]
STATE OF UTTAR PRADESH VS. JAIL SUPERINTENDENT (ROPAR) [LAWS(SC)-2021-3-72] [REFERRED TO]
SONAI FOOD MARKETING PVT. LTD. VS. STATE OF WEST BENGAL [LAWS(CAL)-2021-3-47] [REFERRED TO]
M/S.SONAI FOOD MARKETING PVT. LTD. VS. STATE OF WEST BENGAL [LAWS(CAL)-2021-4-61] [REFERRED TO]
AKSHAY N.PATEL VS. RESERVE BANK OF INDIA [LAWS(SC)-2021-12-13] [REFERRED TO]


JUDGEMENT

- (1.)In these writ petitions the State Trading Corporation of India Ltd. and K. B. Lall who, at the time of the filing of the petitions was Additional Secretary, Ministry of Commerce and Industry, Government of India, but is no longer holding such office now, are the petitioners who seek relief against the State of Andhra Pradesh in two of the petition and the State of Bihar in the third petition by the issuance of a writ of certiorari or other appropriate writ or direction for quashing the orders of a Commercial Tax Officer of the State concerned assessing the Corporation to sales tax and also for quashing the notice of demand issued to them for payment of the sum assessed.
(2.)When the learned Attorney General opened the case for the petitioners in writ Petition No. 202 of 1961, learned counsel appearing for the respondents asked for our permission to raise certain preliminary objections to the maintainability of the Writ Petitions Nos. 202 and 203 of 1961. Learned Counsel for the respondents in Writ Petition No. 204 of 1961 intimated to us that his clients have already raised certain preliminary objections to the maintainability of the writ petition and they also wish to take objections similar to those taken on behalf of the respondents in Writ Petitions Nos. 202 and 203 of 1961.
(3.)We asked learned counsel for the respondents in Writ Petitions Nos. 202 and 203 of 1961 that he should formulate his preliminary objections to the maintainability of the writ petitions and file the same in Court. Learned counsel has now filed a petition asking for permission to urge certain preliminary objections to the maintainability of the writ petitions. We have granted such permission to learned counsel.
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