ATIABARI TEA CO LIMITED KHAYERBARI TEA CO LIMITED H P BARUA HASIMARA TEA COMPANY LIMITED MOABUND TEA COMPANY LIMITED Vs. STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM:STATE OF ASSAM
LAWS(SC)-1960-9-18
SUPREME COURT OF INDIA
Decided on September 26,1960

ATIABARI TEA COMPANY LIMITED,KHAYERBARI TEA COMPANY LIMITED,H.P.BARUA,HASIMARA TEA COMPANY,MOABUND TEA COMPANY Appellant
VERSUS
STATE OF ASSAM Respondents





Cited Judgements :-

GOBIND SUGAR MILLS LTD LAKHIMPUR KHERI VS. SATE OF U P [LAWS(ALL)-2012-2-11] [REFERRED TO]
NANI GOPAL PAUL VS. STATE OF WEST BENGAL [LAWS(CAL)-1966-1-2] [REFERRED TO]
AB GANI VS. STATE OF J&K [LAWS(J&K)-1972-12-6] [REFERRED TO]
DEVI DASS GOPAL KRISHEN LTD VS. STATE OF J&K [LAWS(J&K)-1999-2-18] [REFERRED TO]
JUBILEE HIGHWAY TRANSPORT PRIVATE VS. STATE OF PUNJAB AND ANR. [LAWS(P&H)-1964-5-22] [REFERRED TO]
JANU CHANDRA WAGHMARE VS. STATE OF MAHARASHTRA [LAWS(BOM)-1977-7-26] [REFERRED TO.]
KAMANI ENGINEERING CORPORATION LTD VS. SOCIETE DE TRACTION ET DELECTRICITE SOCIETE ANONYME [LAWS(BOM)-1963-7-3] [REFERRED TO]
ELGIN MILLS CO LTD VS. NAGAR MAHAPALIKA KANPUR [LAWS(ALL)-1975-7-9] [REFERRED TO]
M P CEMENT MANUFACTURERS ASSOCIATION AND VS. STATE OF MADHYA PRADESH [LAWS(MPH)-2001-11-62] [REFERRED TO]
STATE OF WEST BENGAL VS. ANAL CHOWDHURY [LAWS(CAL)-1984-4-32] [REFERRED TO]
HINDUSTAN CONSTRUCTION CO LTD VS. COMMISSIONER OF COMMERCIAL TAXES WEST BENGAL [LAWS(CAL)-1993-6-36] [REFERRED TO]
NAMIT SHARMA VS. UNION OF INDIA [LAWS(SC)-2012-9-36] [REFERRED TO]
STATE OF U.P. VS. JAIPRAKASH ASSOCIATES LTD [LAWS(SC)-2013-10-40] [REFERRED TO]
JINDAL STAINLESS LTD VS. STATE OF HARYANA [LAWS(SC)-2006-7-6] [REFERRED TO]
SUDHIR KUMAR SAXENA VS. STATE OF U.P. [LAWS(ALL)-2019-11-451] [REFERRED TO]
STEEL AUTHORITY OF INDIA LIMITED VS. STATE OF CHHATTISGARH AND OTHERS [LAWS(CHH)-2009-9-47] [REFERRED TO]
GOOD YEAR INDIA LIMITED VS. STATE OF HARYANA [LAWS(P&H)-1996-12-50] [REFERRED TO]
HALLMARK TOBACCO COMPANY LIMITED VS. STATE OF KERALA [LAWS(KER)-1997-7-41] [REFERRED TO]
YASH PAL GARG VS. STATE OF HIMACHAL PRADESH [LAWS(HPH)-1990-12-11] [REFERRED TO]
RATANLAL BAID VS. STATE OF MIZORAM [LAWS(GAU)-2000-3-14] [REFERRED TO]
ITC LIMITED VS. STATE OF ASSAM [LAWS(GAU)-2006-11-33] [REFERRED TO]
INDIAN OIL CORPN LTD VS. STATE OF U P [LAWS(ALL)-2004-1-122] [REFERRED TO]
DISTRICT COLLECTOR VS. M R M RAMAIYA ENTERPRISES PVT LTD [LAWS(MAD)-2018-1-253] [REFERRED TO]
K SRINIVAS VS. GOVERNMENT OF AP [LAWS(APH)-2007-11-98] [REFERRED TO]
GOVERNMENT OF ANDHRA PRADESH VS. P VEMA REDDY [LAWS(APH)-2007-2-42] [REFERRED TO]
BIHAR MICA EXPORTERS ASSOCIATION VS. STATE OF JHARKHAND [LAWS(JHAR)-2012-3-25] [REFERRED TO]
NARESH SHRIDHAR MIRAJKAR VS. STATE OF MAHARASHTRA [LAWS(SC)-1966-3-1] [REFERRED]
STATE OF TAMIL NADU VS. SITOLAKSHMI MILLS:LONDON RUBBER CO INDIA LIMITED :MULLER AND PHILIPS PRIVATE LIMITED [LAWS(SC)-1973-12-19] [RELIED UPON]
INTERNATIONAL TOURIST CORPORA TION AVTAR SINGH NANAKSAR BUS SERVICE VS. STATE OF HARYANA:STATE OF UTTAR PRADESH:STATE OF HARYANA [LAWS(SC)-1980-12-4] [RELIED ON]
BUXA DOOARS TEA COMPANY LIMITED VS. STATE OF WEST BENGAL [LAWS(SC)-1989-5-17] [RELIED ON]
AMRIT BANASPATI COMPANY LIMITED VS. UNION OF INDIA [LAWS(SC)-1995-2-53] [RELIED ON]
C.JOSEPH VIJAY VS. STATE OF TAMIL NADU [LAWS(MAD)-2022-1-103] [REFERRED TO]
T P SEETHARAMAN VS. K SEKHARAN NAIR [LAWS(KER)-1967-8-12] [REFERRED TO]
M/S. GHODAWAT ENERGY PVT. LTD., A REGISTERED COMPANY VS. THE STATE OF MAHARASHTRA [LAWS(BOM)-2016-10-243] [REFERRED TO]
A.C.C. SPORTS CLUB, WADI VS. STATE OF KARNATAKA AND ANOTHER [LAWS(KAR)-1993-12-38] [REFERRED TO]
KHODAY BREWING AND DISTILLING INDUSTRIES LTD VS. STATE OF TAMIL NADU [LAWS(MAD)-1989-4-6] [REFERRED TO]
MADURA COATS LTD. VS. UNION OF INDIA [LAWS(MAD)-1990-7-135] [REFERRED TO]
GOPAL PRASAD VS. BIHAR SCHOOL EXAMINATION BOARD [LAWS(SC)-2020-5-27] [REFERRED TO]
STATE OF KARNATAKA VS. STATE OF MEGHALAYA [LAWS(SC)-2022-3-73] [REFERRED TO]
NEELKAMAL REALTORS SUBURBAN PVT. LTD. AND ANR. VS. UNION OF INDIA AND ORS. [LAWS(BOM)-2017-12-327] [REFERRED TO]
R D SHARMA VS. UNIVERSITY OF JAMMU AND OTHERS [LAWS(J&K)-2004-3-49] [REFERRED]
SAWAI MADHOPUR OIL AND PULSE INDUSTRIES VS. STATE OF RAJASTHAN [LAWS(RAJ)-2001-8-39] [REFERRED TO]
JAIKA AUTOMOBILES PVT LTD VS. STATE OF MAHARASHTRA [LAWS(BOM)-1992-8-6] [REFERRED TO]
WIPRO PRODUCTS LIMITED VS. STATE OF MAHARASHTRA [LAWS(BOM)-1988-7-75] [REFERRED TO]
SANJEEV KUMAR VS. STATE OF H.P. [LAWS(HPH)-2013-12-34] [REFERRED TO]
JINDAL STRIPS LTD VS. STATE OF HARYANA [LAWS(P&H)-2001-12-21] [REFERRED]
BOEING COMPANY VS. R M INVESTMENT AND TRADING [LAWS(CAL)-1993-10-13] [REFERRED TO]
SUPERTRONIX VS. STATE OF KARNATAKA [LAWS(KAR)-1999-9-44] [REFERRED TO]
MANIPAL ACADEMY OF HIGHER EDUCATION MANIPAL UDUPI DISTRICT VS. STATE OF KARNATAKA [LAWS(KAR)-2007-10-53] [REFERRED TO]
JAIPRAKASH ASSOCIATES LTD VS. STATE OF M P [LAWS(SC)-2008-12-135] [REFERRED TO]
GEO MILLER AND COMPANY PRIVATE LIMITED VS. STATE OF MADHYA PRADESH [LAWS(SC)-2004-5-67] [REFERRED TO]
JINDAL STAINLESS LTD VS. STATE OF HARYANA [LAWS(SC)-2006-3-82] [REFERRED TO]
TAMIL NADU OMNI BUS OWNERS ASSOCIATION VS. STATE OF TAMIL NADU [LAWS(MAD)-2013-8-3] [REFERRED TO]
V.B. KANTHI VS. THE CHIEF JUSTICE AND ORS. [LAWS(KER)-1993-12-35] [REFERRED TO]
ASSOCIATED CEMENT COMPANIES LTD VS. ASSISTANT COMMISSIONER [LAWS(KER)-1995-12-26] [REFERRED TO]
LONGNAK TIMBER INDUSTRIES PVT. LTD. AND 27 ORS. VS. THE STATE OF NAGALAND AND ORS. [LAWS(GAU)-1993-12-2] [REFERRED TO]
HANS RAJ BAGRECHA VS. STATE OF BIHAR [LAWS(SC)-1970-9-31] [REFERRED TO]
KUMAR VS. STATE OF BIHAR WITH [LAWS(PAT)-2008-2-84] [REFERRED TO]
MEERA KHANDELWAL VS. STATE OF MADHYA PRADESH [LAWS(MPH)-1996-1-14] [REFERRED TO]
NATIONAL ALUMINIUM COMPANY VS. STATE OF ORISSA [LAWS(ORI)-2008-1-26] [REFERRED TO]
T C VADIVEL VS. SALES TAX OFFICER SPECIAL CIRCLE II PALGHAT [LAWS(KER)-1973-2-26] [REFERRED TO]
CHANDULAL JETHALAL JAYASWAL VS. STATE OF GUJARAT [LAWS(GJH)-1963-8-2] [REFERRED]
MEENAKSHI ALIAS RAMA BAI VS. STATE OF KARNATAKA [LAWS(SC)-1983-9-15] [RELIED ON]
B R ENTERPRISES VS. STATE OF UTTAR PRADESH [LAWS(SC)-1999-5-32] [REFERRED]
KANTILAL AND CO VS. STATE OF GUJARAT [LAWS(GJH)-1980-8-11] [REFERRED]
JYOTHI HOME INDUSTRIES VS. STATE OF KARNATAKA [LAWS(KAR)-1983-9-11] [REFERRED TO]
SONY INDIA LTD VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2007-9-52] [REFERRED TO]
PRABHUDAYAL RAMANAND VS. STATE OF A P [LAWS(APH)-1990-2-2] [REFERRED TO]
VIOM NETWORKS LIMITED VS. STATE OF J&K [LAWS(J&K)-2012-2-4] [REFERRED TO]
SUCHET SINGH VS. STATE OF J&K [LAWS(J&K)-1966-12-5] [REFERRED TO]
NIAMAT RAI MILKH RAJ AHUJA VS. STATE OF PUNJAB [LAWS(P&H)-1968-5-4] [REFERRED TO]
KAILASCHAND KHUSALCHAND BAKLIWAL VS. STATE OF MAHARASHTRA [LAWS(BOM)-1976-4-20] [REFERRED TO]
JASPAN SINGH & ORS. VS. STATE OF WEST BENGAL & ORS. [LAWS(CAL)-1986-5-42] [REFERRED TO]
TATA IISCO DEALERS ASSOCIATION VS. COMMISSIONER OF COMMERCIAL TAXES WEST BENGAL [LAWS(CAL)-1989-7-7] [REFERRED TO]
STATE OF U P VS. RAM CHARAN [LAWS(ALL)-1961-9-15] [REFERRED TO]
DELHI CLOTH AND GENERAL MILLS LTD VS. STATE OF RAJTASTHAN [LAWS(RAJ)-1983-11-31] [REFERRED TO]
GOEL FOOTWEAR HOUSE VS. STATE OF KERALA [LAWS(KER)-1997-6-42] [REFERRED TO]
KERALA DISTILLERIES AND ALLIED PRODUCTS LIMITED VS. ASSISTANT COMMISSIONER [LAWS(KER)-1999-11-74] [REFERRED TO]
THRESSIAMMA L CHIRAYIL VS. STATE OF KERALA [LAWS(KER)-2006-12-125] [REFERRED TO]
TRIPURA CHEMISTS AND DRUGISTS ASSOCIATION VS. STATE OF TRIPURA [LAWS(GAU)-1997-7-10] [REFERRED TO]
JAGDISHLAL DHODY VS. STATE OF M P [LAWS(MPH)-1987-3-24] [REFERRED TO]
HARINAGAR SUGAR MILLS LTD VS. STATE OF BIHAR [LAWS(PAT)-2003-4-13] [REFERRED TO]
YUSUF SHABEER VS. STATE OF KERALA [LAWS(KER)-1973-6-22] [REFERRED TO]
RELIANCE INDUSTRIES VS. STATE [LAWS(ORI)-2008-2-25] [REFERRED TO]
TATA POWER COMPANY LIMITED VS. STATE OF MAHARASHTRA [LAWS(BOM)-2016-8-180] [REFERRED]
DIGVIJAY CEMENT CO VS. STATE OF RAJASTHAN [LAWS(SC)-1997-3-114] [CONSIDERED]
VALLEY NOOR MOHOMAD VS. STATE OF GUJARAT [LAWS(GJH)-1972-4-1] [REFERRED]
H.K. Swaranavar Nashar and others VS. State of Mysore and another [LAWS(KAR)-1961-11-15] [REFERRED TO]
ARBIND KUMAR SINGH VS. NAND KISHORE PRASAD [LAWS(SC)-1968-2-16] [REFERRED TO]
BIHAR AGRICULTURE MARKETING VS. STATE OF BIHAR [LAWS(PAT)-2008-2-9] [REFERRED TO]
FIRM A T B MEHTAB MAJID AND CO A ABDUL SHAKOOR VS. STATE OF MADRAS [LAWS(SC)-1962-11-41] [RELIED ON]
SHAIK MADAR SAHEB T N VISWANATHA REDDY G RAMACHANDRA RAJU VS. STATE OF ANDHRA PRADESH [LAWS(SC)-1971-12-29] [REFERRED TO]
G K KRISHNAN A SUBRAMANYAM SIVA TOURISTS VS. STATE OF TAMIL NADU:GOVERNMENT OF TAMIL NADU:STATE OF TAMIL NADU [LAWS(SC)-1974-11-25] [REFERRED TO]
MALWA BUS SERVICE PRIVATE LIMITED VS. STATE OF PUNJAB [LAWS(SC)-1983-4-6] [RELIED ON]
STATE OF TAMIL NADU VS. SANJEETHA TRADING CO [LAWS(SC)-1992-9-21] [RELIED ON]
EAST INDIA SANDAL OIL DISTILLERIES LTD VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1961-6-15] [REFERRED TO]
MD. REZAUL KARIM VS. STATE OF WEST BENGAL [LAWS(CAL)-2017-8-49] [REFERRED TO]
BHARTI AIRTEL LTD. VS. STATE OF WEST BENGAL [LAWS(CAL)-2013-6-43] [REFERRED TO]
DUNLOP INDIA LTD VS. OFFICER-IN-CHARGE OF SALES TAX CHECK POST WALAYAR [LAWS(KER)-1991-10-3] [REFERRED TO]
JAYESHBHAI KANJIBHAI KALATHIYA VS. STATE OF GUJARAT [LAWS(GJH)-2010-10-290] [REFERRED TO]
AMRIT BANASPATI COMPANY LIMITED VS. UNION OF INDIA [LAWS(DLH)-1972-9-7] [REFERRED 247,253.]
M/S. DIGIANA INDUSTRIES PVT. LTD. VS. UNION OF INDIA AND 11 OTHERS [LAWS(ALL)-2016-12-157] [REFERRED TO]
VIJAI SINGH VS. DY COMMISSIONER E AND T AJMER [LAWS(RAJ)-1964-11-1] [REFERRED TO]
STATE OF PUNJAB VS. DEVANS MODERN BREWARIES LIMITED [LAWS(SC)-2003-11-86] [REFERERD TO]
GODFREY PHILLIPS INDIA LTD VS. STATE OF U P [LAWS(SC)-2005-1-76] [REFERRED TO]
MYSORE CEMENT LTD VS. STATE OF MADHYA PRADESH [LAWS(MPH)-2003-9-54] [REFERRED TO]
SALGAOCAR MINING INDUSTRIES LIMITED VS. STATE OF GOA [LAWS(BOM)-1996-4-23] [REFERRED TO]
SURINDER MOHAN & OTHERS VS. STATE OF PUNJAB & OTHERS [LAWS(P&H)-2013-4-269] [REFERRED TO]
HINDUSTAN ZINC LIMITED VS. STATE OF RAJASTHAN [LAWS(RAJ)-2012-11-15] [REFERRED TO]
VITHALRAO UDHAORAO UTTARWAR VS. STATE OF MAHARASHTRA [LAWS(BOM)-1976-8-1] [REFERRED TO]
ALAK PROKASH JAIN VS. UNION OF INDIA [LAWS(CAL)-1971-9-22] [REFERRED TO]
GUJARAT CARBON LTD VS. STATE OF KERALA [LAWS(KER)-1986-3-26] [REFERRED TO]
V PADMANABHA RAVIVARMA RAJAH VS. STATE OF KERALA [LAWS(KER)-1962-1-20] [REFERRED TO]
MALABAR FRUIT PRODUCTS COMPANY BHARANANGANAM KOTTAYAM VS. SALES TAX OFFICER PALAI [LAWS(KER)-1972-1-21] [REFERRED TO]
ELLORA PAPER MILLS LTD VS. STATE OF U P [LAWS(ALL)-1998-11-131] [REFERRED TO]
VARSHNEY GENERAL SALES VS. STATE OF U P [LAWS(ALL)-1994-11-100] [REFERRED TO]
DIGVIJAY CEMENT COMPANY LIMITED VS. STATE OF RAJASTHAN [LAWS(SC)-1999-12-24] [REFERRED]
VIDEO ELECTRONICS PRIVATE LIMITED WESTON ELECTRONICS LIMITED NIKISIN MARKETING ASSOCIATION VS. STATE OF PUNJAB:UNION OF INDIA [LAWS(SC)-1989-12-44] [RELIED ON]
PUNJAB TRADERS VS. STATE OF PUNJAB [LAWS(SC)-1990-9-87] [REFERRED TO]
BOLANI ORES LIMITED DALMIA CEMENT BHARAT LIMITED BOLANI ORES LIMITED VS. STATF OF ORISSA:THE REGIONAL TRANSPORT OFFICER BALLERY MYSORE :STATE OF ORISSA [LAWS(SC)-1974-9-31] [REFERRED]
FATEHCHAND HIMMATLAL MAHADEO VS. STATE OF MAHARASHTRA [LAWS(SC)-1977-1-51] [REFERRED TO]
H KSWARANAVAR NASHAR VS. STATE OF MYSORE AND [LAWS(KAR)-1961-11-9] [REFERRED TO]
M VASURCHANA REDDY AND OTHERS VS. STATE OF TELANGANA REP , BY ITS PRINCIPAL SECRETAR [LAWS(APH)-2018-4-5] [REFERRED TO]
ASSOCIATED TANNERS VIZINAGARAM VS. COMMERCIAL TAX OFFICER [LAWS(APH)-1972-12-8] [REFERRED TO]
LAXMI PAPER MART VS. STATE OF UTTAR PRADESH [LAWS(ALL)-1974-8-11] [REFERRED TO]
BIBHUTI BHUSAN NAG VS. STATE OF WEST BENGAL & ORS. [LAWS(CAL)-1979-12-34] [REFERRED TO]
GODFREY PHILIPS INDIA LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-2000-5-50] [REFERRED TO]
D P METALS VS. STATE OF RAJASTHAN [LAWS(RAJ)-2000-8-28] [REFERRED TO]
HYDERABAD INDUSTRIES LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-2007-8-61] [REFERRED TO]
PASA ASSOCIATES PRIVATE LIMITED VS. STATE OF CHHATTISGARH AND ORS. [LAWS(CHH)-2015-1-74] [REFERRED TO]
SURYACHAKRA SPINNING MILLS P LTD VS. STATE OF TAMIL NADU [LAWS(MAD)-2006-7-247] [REFERRED TO]
R GANDHI VS. UNION OF INDIA [LAWS(MAD)-1997-7-73] [REFERRED TO]
RAJA RAM PAL VS. SPEAKER LOK SABHA [LAWS(SC)-2007-1-1] [REFERRED TO]
U P PUBLIC SCHOOLS SOCIETY VS. STATE OF U P [LAWS(ALL)-2003-7-151] [REFERRED TO]
INDIAN OIL CORPORATION LIMITED VS. STATE OF UTTAR PRADESH [LAWS(ALL)-2007-1-193] [REFERRED TO]
FATHER JOSEPH ELAMKUNNAPUZHA VS. STATE OF KERALA AND ANR. [LAWS(KER)-1990-8-74] [REFERRED TO]
B SUNDARESAN VS. STATE OF KERALA [LAWS(KER)-1995-4-6] [REFERRED TO]
K M SIRAJ VS. REGIONAL TRANSPORT OFFICER [LAWS(KER)-2006-2-74] [REFERRED TO]
RAJASTHAN SPINNING AND WEAVING MILLS LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-1980-2-3] [REFERRED TO]
PONDICHERRY CONTRACT CARRIAGE OWNERS ASSOCIATION AND ORS. VS. THE STATE OF TAMIL NADU AND ORS. [LAWS(MAD)-2016-4-13] [REFERRED TO]
SCHWING STETTER (INDIA) PVT. LTD. VS. THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM [LAWS(MAD)-2016-4-254] [REFERRED TO]
INDIAN OIL CORPORATION LTD VS. STATE OF ASSAM [LAWS(GAU)-2009-1-14] [REFERRED TO]
SURESHCHANDRA SRI GOPAL WHOLESALE SUGAR KHANDASARI MERCHANT and COMMISSION AGENT VS. UNION OF INDIA [LAWS(APH)-1988-9-6] [REFERRED TO]
TUKOJIRAO PUAR AND ORS. VS. THE BOARD OF REVENUE AND ORS. [LAWS(MPH)-2020-7-351] [REFERRED TO]
K SRINIVAS VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2007-11-18] [REFERRED TO]
STATE OF BIHAR VS. HARIHARPRASADDEBUKA [LAWS(SC)-1989-2-12] [REFERRED TO]
SANJAY TRADING CO VS. COMMISSIONER OF SALES TAX [LAWS(MPH)-1994-2-30] [REFERRED TO]
TRANSPORT CORPORATION OF INDIA VS. CHAIRMAN MUNICIPAL COUNCIL MUNICIPAL CORPORATION [LAWS(MPH)-1963-2-3] [REFERRED TO]
VRAJLAL MANILAL AND COMPANY VS. STATE OF MADHYA PRADESH [LAWS(MPH)-1971-10-15] [REFERRED TO]
VALLABHDAS KANJI P VS. SALES TAX OFFICER SPECIAL CIRCLE ALLEPPEY [LAWS(KER)-1962-8-21] [REFERRED TO]
YOGESH TRADING CO KOTACHERY VS. INTELLIGENCE OFFICER OF SALES TAX CANNANORE [LAWS(KER)-1970-2-18] [REFERRED TO]
SADANAND S VARDE VS. STATE OF MAHARASHTRA [LAWS(BOM)-2000-6-35] [REFERRED TO]
THARA JAYAKUMAR VS. STATE OF KERALA [LAWS(KER)-2014-8-826] [REFERRED TO]
GUGANBABU VS. COMMERCIAL TAX INSPECTOR [LAWS(KER)-2014-6-159] [REFERRED TO]
SOUMITRA BANERJEE VS. STATE OF W B [LAWS(CAL)-2004-3-60] [REFERRED TO]
AMAR SINGH VS. THE STATE OF HARYANA AND ORS. [LAWS(P&H)-1970-12-35] [REFERRED TO]
ANAL CHOWDHURY VS. STATE OF WEST BENGAL [LAWS(CAL)-1984-2-37] [REFERRED TO]
ITC LIMITED VS. STATE OF U P [LAWS(ALL)-2011-12-64] [REFERRED TO]
Nemi Chand VS. State of Rajasthan [LAWS(RAJ)-1979-3-11] [REFERRED TO]
STATE OF HIMACHAL PRADESH VS. YASH PAL GARG [LAWS(SC)-2003-4-76] [REFERRED]
VILLA VENKATA RAO VS. STATE TRANSPORT APPELLATE TRIBUNAL PUDUCHERRY [LAWS(MAD)-2014-9-325] [REFERRED TO]
JINDAL STAINLESS LTD VS. STATE OF HARYANA [LAWS(SC)-2006-4-102] [REFERRED TO]
JINDAL STAINLESS LTD VS. STATE OF HARYANA [LAWS(SC)-2010-4-44] [REFERRED TO]
RANGANATHA REDDY VS. SECRETARY, STATE TRANSPORT AUTHORITY [LAWS(KER)-1995-9-37] [REFERRED TO]
NIRMALA STORES VS. INTELLIGENCE OFFICER [LAWS(KER)-1995-6-34] [REFERRED TO]
HILL PRODUCE CORPORATION VS. STATE OF KERALA [LAWS(KER)-1990-5-4] [REFERRED TO]
ELECTRIC AND FURNISHING MART VS. STATE OF ASSAM [LAWS(GAU)-1981-4-1] [REFERRED TO]
BUISHI YADA MOTORS VS. STATE OF ARUNACHAL PRADESH [LAWS(GAU)-2003-7-19] [REFERRED TO]
STATE OF ASSAM VS. CHHOTABHAI JETHABHAI PATEL TOBACCO PRODUCTS CO LTD [LAWS(GAU)-2007-8-33] [REFERRED TO]
DEVENDRA NATH TIWARI VS. STATE OF U P [LAWS(ALL)-2008-2-77] [REFERRED TO]
M/S. SATYANARAYAN MAHABIR VS. THE STATE OF ASSAM AND ORS. [LAWS(GAU)-1970-11-9] [REFERRED TO]
BANGALORE WOOLLEN COTTON AND SILK MILLS CO LIMITED BANGALORE VS. CORPORATION OF CITY OF BANGALORE [LAWS(SC)-1961-4-68] [REFERRED]
ASSOCIATION OF MANAGEMENTS OF NURSERY PRIMARY AND MATRICULATION SCHOOLS VS. GOVT OF TAMIL NADU [LAWS(MAD)-2006-11-317] [REFERRED TO]
ROURKELA PIGMENTS AND CHEMICALS P LTD VS. STATE OF ORISSA [LAWS(ORI)-1991-3-1] [REFERRED TO]
K P GOVINDAN VS. STATE OF KERALA [LAWS(KER)-1978-3-22] [REFERRED TO]
STATE OF MADHYA PRADESH VS. BHAILAL BHAI:BHIKABHAI:CHHAGANBHAI:GOVINDBHAI:RATILAL:BHIKABHAI:SHIVABHAI:RAICHANDBHAI:HAZARILAL:MAGANBHAI:SANABHAI:MANSUKHLAL:KASTURCHAND:VENIBHAI:KALIDAS:CHHOTABHAI DEAD AFTER HIM DHAI BEN:AMARCHAND:BHAILAL BHAI:KHODABHAI A [LAWS(SC)-1964-1-1] [RELIED ON]
AUTOMOBILE TRANSPORT RAJASTHAN LIMITED VS. STATE OF RAJASTHAN [LAWS(SC)-1962-4-15] [EXPLAINED]
SUDARSKAN FINANCE CORPORATION, MADRAS AND OTHERS VS. STATE OF M P [LAWS(MPH)-1976-10-10] [REFERRED]
EXPRESS HOTELS PRIVATE LIMITED VS. STATE OF GUJARAT [LAWS(SC)-1989-5-53] [RELIED ON]
STATE OF KARNATAKA VS. HANSA CORPORATION [LAWS(SC)-1980-9-54] [RELIED ON]
NAZERIA MOTOR SERVICE VS. STATE OF ANDHRA PRADESH [LAWS(SC)-1969-8-26] [REFERRED TO]
KHADER BASHA VS. REGIONAL TRANSPORT OFFICER [LAWS(APH)-2011-9-139] [REFERRED TO]
VIJAY KUMAR SHARMA G ABAL ALI AND K MOIDEEN K C NAIK HASANABHA K S HEGDE VS. STATE OF KARNATAKA [LAWS(SC)-1990-2-51] [CONSIDERED : (1961) 1 SCR 809]
J K CORPORATION LIMITED VS. STATE OF GUJARAT [LAWS(GJH)-1995-7-7] [REFERRED]
RAM NARESH RAI VS. STATE OF BIHAR [LAWS(PAT)-1978-9-3] [REFERRED TO]
DEVENDRA PRASAD VS. STATE OF BIHAR [LAWS(PAT)-1976-9-1] [REFERRED TO]
MPL CARS LIMITED VS. COMMERCIAL TAX OFFICER [LAWS(STT)-2003-4-2] [REFERRED TO]
V. VENKATA REDDY AND OTHERS VS. THE DIRECTOR OF INDUSTRIES AND COMMERCE, GOVERNMENT OF ANDHRA PRADESH, HYDERABAD AND ANOTHER [LAWS(APH)-1972-2-23] [REFERRED TO]
TATA IRON AND STEEL COMPANY LIMITED VS. STATE OF JHARKHAND [LAWS(JHAR)-2006-8-47] [REFERRED TO]
Steel Limited VS. State of Jharkhand [LAWS(JHAR)-2008-6-38] [REFERRED TO]
INSTAKART SERVICES PRIVATE LIMITED VS. STATE OF BIHAR [LAWS(PAT)-2016-9-79] [REFERRED]
MAA UMA AGRI FOOD PVT LIMITED VS. STATE OF UTTARAKHAND [LAWS(UTN)-2014-12-38] [REFERRED TO]
HINDUSTAN UNILEVER LIMITED VS. STATE OF UTTARAKHAND [LAWS(UTN)-2015-9-63] [REFERRED]
STATE OF RAJASTHAN VS. HERITAGE CRAFTS [LAWS(SC)-2009-11-11] [REFERRED TO]
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VARALAKSHMI SILK HOUSE VS. STATE OF KARNATAKA [LAWS(KAR)-1998-6-77] [REFERRED TO]
SYNDICATE BANK VS. STATE OF KARNATAKA [LAWS(KAR)-1999-7-32] [REFERRED TO]
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RUCHI SOYA INDUSTRIES LIMITED VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2007-11-234] [REFERRED TO]
INDIAN CHARGE CHROME LTD VS. STATE OF ORISSA [LAWS(ORI)-1993-7-10] [REFERRED TO]
DR. RAKESH KUMAR MEENA VS. STATE OF RAJASTHAN [LAWS(RAJ)-2017-12-84] [REFERRED TO]
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S P ROAD LINK VS. STATE OF TRIPURA [LAWS(GAU)-2005-2-63] [REFERRED TO]
SUCHET SINGH VS. STATE OF J. AND K. [LAWS(J&K)-1969-12-13] [REFERRED TO]
S K ENTERPRISES AND DAYA CHAND JAIN AND SONS SHREE MAHAVIR OIL MILLS VS. STATE OF J&K [LAWS(J&K)-2001-11-37] [REFERRED TO]
SHAKTI TRADERS VS. STATE OF J and K [LAWS(J&K)-2001-3-5] [REFERRED TO]
DR. ROMA SUR VS. STATE OF WEST BENGAL [LAWS(CAL)-1989-9-60] [REFERRED TO]
SHOBHA VS. STATE [LAWS(ALL)-1962-5-19] [REFERRED TO]
SUSHIL CHANDER ANAND VS. STATE OF U P [LAWS(ALL)-1967-5-10] [REFERRED TO]
GHODAWAT PAN MASALA PRODUCTS I LIMITED VS. STATE OF MAHARASHTRA [LAWS(BOM)-2002-8-74] [REFERRED TO]
INDIAN OIL CORPORATION LIMITED VS. STATE OF HARYANA [LAWS(P&H)-2008-10-84] [REFERRED TO]
JAI MATA ROLLED GLASS LTD. VS. STATE OF HIMACHAL PRADESH [LAWS(HPH)-1994-12-15] [REFERRED TO]
STATE OF H.P. VS. YASH PAL GARG (D) BY LRS. [LAWS(HPH)-2003-4-15] [REFERRED TO]
SHAILLENDRA KUMAR VS. DIVISIONAL FOREST OFFICER [LAWS(MPH)-2017-7-95] [REFERRED TO]
GOPAL PRASAD VS. BIHAR SCHOOL EXAMINATION BOARD [LAWS(SC)-2020-5-25] [REFERRED TO]
VST DISTRIBUTION STORAGE AND LEASING CO LTD VS. STATE OF WEST BENGAL [LAWS(ST)-1995-11-1] [REFERRED TO]
INDIAN OIL CORPORATION LIMITED VS. STATE OF U.P. AND OTHERS [LAWS(SC)-2019-4-97] [REFERRED TO]
BIHAR CHAMBER OF COMMERCE VS. STATE [LAWS(PAT)-1995-3-28] [REFERRED TO]
MADRAS MICA ASSOCIATION VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1969-4-8] [REFERRED TO]
CENTRAL ELECTRICITY SUPPLY UTILITY OF ODISHA VS. UNION OF INDIA AND ORS. [LAWS(DLH)-2016-3-152] [REFERRED TO]
SYED AHMED AGA VS. STATE OF MYSORE [LAWS(SC)-1975-5-1] [DISTINGUISHED]
MAHABIR KISHORE VS. STATE OF MADHYA PRADESH [LAWS(SC)-1989-7-1] [REFERRED TO]
INDIAN CEMENT VS. STATE OF ANDHRA PRADESH [LAWS(SC)-1988-1-86] [RELIED ON]
SHANTILAL JETHALAL VYAS VS. STATE OF GUJARAT [LAWS(GJH)-1970-6-3] [REFERRED]
SRI BHARGAVI AGRO TECH VS. ASSISTANT COMMISSIONER (CT), KAKINADA, EAST GODAVARI [LAWS(APH)-2014-10-60] [REFERRED TO]
VIJAYA TRADERS KADAPA VS. COMMERCIAL TAX OFFICER I APPELLATE DEPUTY COMMISSIONER KURNOOL DIVISION KURNOOL [LAWS(APH)-2011-6-68] [REFERRED TO]
MADHU SILICA PRIVATE LIMITED VS. STATE OF GUJARAT [LAWS(GJH)-1991-2-13] [REFERRED TO]
P M ABDULLA VS. STO BADAGARA [LAWS(KER)-1972-8-7] [REFERRED TO]
STATE OF KERALA VS. A B ABDUL KADIR [LAWS(SC)-1969-7-24] [REFERRED TO]
ANDHRA SUGARS LIMITED VS. STATE OF ANDHRA PRADESH [LAWS(SC)-1967-9-33] [REFERRED TO]
I T C LIMITED VS. STATE OF BIHAR [LAWS(PAT)-2004-1-43] [REFERRED TO]
KHYERBARI TEA CO LIMITED KHYERBARI TEA CO LIMITED VS. STATE OF ASSAM:DESSAI AND PARBUTTIA TEA CO LTD [LAWS(SC)-1963-12-33] [REFERRED]
ARJUN SINGH VS. STATE OF MADHYA PRADESH [LAWS(MPH)-1992-3-32] [REFERRED TO]
SUDARSHAN FINANCE CORPORATION VS. STATE OF MADH PRADESH [LAWS(MPH)-1976-10-4] [REFERRED TO]
KALA MIAH VS. S C ROY [LAWS(CAL)-1964-3-18] [REFERRED TO]
ABDUS SATTAR BISWAS VS. UNION OF INDIA [LAWS(CAL)-1974-7-35] [REFERRED TO]
NATIK PARTY VS. UNION OF INDIA [LAWS(ALL)-2014-3-21] [REFERRED TO]
SHAM LAL AND SONS VS. STATE [LAWS(J&K)-1990-3-4] [REFERRED TO]
RITESH PURI VS. STATE OF J&K [LAWS(J&K)-2001-11-39] [REFERRED TO]
PRITPAL SINGH RATTAN SINGH VS. CHIEF COMMISSIONER OF DELHI [LAWS(P&H)-1965-2-6] [REFERRED TO]
EVEREST WOOLLEN MILLS VS. STATE OF PUNJAB [LAWS(P&H)-1965-11-16] [REFERRED TO]
TIMBER TRADERS ASSOCIATION, PATHANKOT VS. DISTRICT BOARD, GURDASPUR [LAWS(P&H)-1963-12-28] [REFERRED TO]
AMBALA BUS SYNDICATE PVT LTD VS. STATE OF PUNJAB [LAWS(P&H)-1981-12-7] [REFERRED TO]
SHEO PAT RAI AND OTHERS VS. STATE OF UTTAR PRADESH [LAWS(ALL)-1972-8-47] [REFERRED TO]
ITC LIMITED VS. CHECK-POST OFFICER (COMMERCIAL TAX) CHECK POST-RAJNA, M.P., [LAWS(MPH)-2008-7-137] [REFERRED TO]
GODFREY PHILIPS INDIA LTD. VS. STATE OF M.P.(AND OTHER CASES). [LAWS(MPH)-2008-5-61] [REFERRED TO]
S M MALLEWAR VS. STATE OF MAHARASHTRA [LAWS(BOM)-1993-3-46] [REFERRED TO]
S P ELECTRONICS VS. STATE OF WEST BENGAL [LAWS(CAL)-1989-3-36] [REFERRED TO]
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ARAVIND RAMAKANT MODAWDEKAR VS. STATE OF KERALA [LAWS(KER)-1995-12-11] [REFERRED TO]
P P SONS VS. STATE OF KERALA [LAWS(KER)-1991-7-38] [REFERRED TO]
VASANTI CHITRA MANDIR VS. STATE OF U P [LAWS(ALL)-2004-5-146] [REFERRED TO]
TATA STEEL LIMITED VS. STATE OF WEST BENGAL [LAWS(CAL)-2013-6-44] [REFERRED TO]
INDORE MALWA UNITED MILLS LIMITED VS. UNION OF INDIA [LAWS(DLH)-1973-5-7] [REFERRED]
GHODAWAT PAN MASALA PRODUCTS I LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2002-8-44] [REFERRED TO]
JINDAL STAINLESS LTD.& ANR. VS. STATE OF HARYANA & ORS. [LAWS(SC)-2016-11-11] [REFERRED TO]
GOODYEAR INDIA LTD VS. STATE OF HARYANA:GEDORE TOOLS P LTD [LAWS(SC)-1989-10-44] [REFERRED TO]
H ANRAJ DIPAK DHAR VS. GOVERNMENT OF TAMIL NADU:STATE OF WEST BENGAL [LAWS(SC)-1985-10-6] [REFERRED TO]
WESTON ELECTRONIKS VS. STATE OF GUJARAT [LAWS(SC)-1988-4-64] [RELIED ON]
BHAGATRAM RAJEEVKUMAR VS. COMMISSIONER OF SALES TAX M P [LAWS(SC)-1994-11-82] [RELIED ON]
R M INVESTMENT AND TRADING CO PVT LIMITED R M INVESTMENT AND TRADING CO PVT LIMITED VS. BOEING CO:BOEING CO [LAWS(SC)-1994-2-93] [RELIED ON]
STATE OF TAMIL NADU VS. HIND STONE [LAWS(SC)-1981-2-19] [FOLLOWED]
STATE OF MADRAS VS. N K NATARAJA MUDALIAR [LAWS(SC)-1968-4-29] [FOLLOWED]
UNION OF INDIA VS. HARBHAJAN SINGH DHILLON [LAWS(SC)-1971-10-40] [REFERRED TO]
INDIAN OIL CORPORATION LIMITED VS. STATE OF BIHAR [LAWS(PAT)-2007-1-8] [REFERRED TO]
PRABHUDAS KISHOREDAS TOBACCO PRODUCTS LTD VS. STATE OF MADHYA PRADESH [LAWS(MPH)-1994-8-13] [REFERRED TO]
BHARAT EARTH MOVERS LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2007-3-22] [REFERRED TO]
GMR ENERGY LTD VS. GOVT OF KARNATAKA [LAWS(KAR)-2010-3-40] [REFERRED TO]
P SUNDARI BAI VS. STATE OF KERALA [LAWS(KER)-1978-6-9] [REFERRED TO]
CORPORATION OF CALICUT VS. JOTHI TIMBER MART [LAWS(KER)-1965-8-16] [REFERRED TO]
E A THOMMAN VS. REGIONAL TRANSPORT OFFICER ERNAKULAM [LAWS(KER)-1968-3-17] [REFERRED TO]
RAMACHANDRAN VS. STATE OF KERALA [LAWS(KER)-1969-7-2] [REFERRED TO]
T.M. KANNAPPA MUDALIAR AND ORS. VS. THE STATE OF MADRAS REPRESENTED BY THE SECRETARY TO GOVERNMENT, FOOD AND AGRICULTURE DEPARTMENT AND ANR. [LAWS(MAD)-1966-10-8] [REFERRED TO]
RAMKUMAR SAHU VS. STATE OF MADHYA PRADESH & OTHERS [LAWS(MPH)-2018-2-80] [REFERRED TO]
SUPREME ROAD TRANSPORT PRIVATE LIMITED AND ORS. VS. THE STATE OF BIHAR AND ORS. [LAWS(PAT)-2014-7-84] [REFERRED TO]
ARUNA A VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2002-11-98] [REFERRED TO]
ITC LIMITED SECUNDERABAD VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1998-11-36] [REFERRED TO]
MC DOWELL and CO LTD VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1991-4-12] [REFERRED TO]
BIHAR MICA EXPORTERS ASSOCIATION VS. STATE OF JHARKHAND [LAWS(JHAR)-2012-5-77] [REFERRED TO]
PATNA ZILLA TRUCK OWNERS ASSOCIATION VS. STATE OF BIHAR [LAWS(PAT)-1962-9-4] [REFERRED TO]
HANSRAJ BAGRACHA VS. STATE OF BIHAR [LAWS(PAT)-1969-1-17] [REFERRED TO]
R. GANDHI VS. STATE OF TAMIL NADU [LAWS(MAD)-2007-7-440] [REFERRED TO]


JUDGEMENT

- (1.)These appeals on certificates granted under Art. 132 of the Constitution by the High Court of Judicature in Assam and writ Petition under Art. 32 of the Constitution impgun the constitutionality of the Assam Taxation (on Goods Carried by Roads or Inland Waterways) Act, (Assam Act 13 of 1954) which hereinafter will be referred to as the Act. The appellants moved the High Court under Art. 226 of the Constitution challenging the validity of the Act. The High Court by its judgment and order dated 6/06/1955, dismissed the writ petitions. Thereupon, the appellants obtained the certificates that the cases involved substantial questions of law as to the interpretation of the Constitution. The petitions under Art. 32 of the Constitution were moved in this Court for the same purpose of challenging the vires of the Act. The appellants and the petitioners will, in the course of this judgment, be referred to, for the sake of convenience, as the appellants. The State of Assam, the Commissioner of Taxes, appointed under S. 6 of the Act, and the Superintendent of Taxes are the respondents to the appeals and the writ petitions.
(2.)It appears that the appellants are growers of tea in West Bengal or in Assam and carry their tea to the market in Calcutta from where the tea is sold for consumption in the country or is exported for sale out of the country. The sale of tea inside Assam bears a very small proportion to the tea produced and manufactured by the appellants. Thus the bulk of tea produced and manufactured is carried out of Assam, either for internal consumption in India or for export abroad. Besides the tea carried by rail, a large quantity of tea is carried by road or by inland waterways from Assam to Bengal and in some of these cases, from one part of West Bengal to another part of the same State through inland waterways, only a few miles of which pass through the territory of the State of Assam. The Assam Legislature passed the act which received the assent of the Governor of Assam on 9/04/1954, the came into force on and from 1/06/1954. The purpose of the Act is to levy taxes on certain goods carried by road or inland water-ways in the State of Assam. On 30/06/1954, the second respondent, the Commissioner of Taxes, Assam, in exercise of the powers conferred upon him by sub-s. (3) of S. 7 of the Act, published a notification in the Assam Government Gazette bearing date 21/06/1954, by which he notified for general information that the return under the aforesaid Act and the rules made thereunder for the period commencing 1/06/1954 , should be furnished by 30/10/1954. The said notification also demanded the furnishing of quarterly returns before 30/01/1955 and 30/04/1955, for the quarters ending 31/12/1954 and 31/03/1955, respectively. The appellants in some of the cases, in pursuance of demand notices, submitted returns to the third respondent, the Superintendent of Taxes, in the prescribed form in respect of tea despatched and carried up to 30/09/1954, under protest. They also paid the tax demanded under protest. The appellants moved the High Court of Judicature in Assam under Art. 226 of the Constitution challenging the validity of the said Act and praying for the issue of a writ of mandamus directing the respondents to forbear from giving effect to be provisions of the Act and the notification issued under the Act and/or a writ of prohibition or any other appropriate writ restraining them from taking steps under the provisions of the Act. The appellants challenged the validity of the Act mainly on the grounds that (1) the Act, rules and the notifications under the Act were ultra vires the Constitution, because the Act was repugnant to the provisions of Art. 301 of the Constitution as the tax on carriage of tea through the State of Assam had the effect of interfering with the freedom of trade, commerce and intercourse; (2) that tea being a controlled industry under the provisions of the Tea Act, 29 of 1953, the Union Government alone had the power to regulate the manufacture, production, distribution or transport of tea and the jurisdiction of the Assam Legislature was thus completely ousted; (3) that the tax under the Act was nothing but a duty of excise, in substance, though not in form, and was thus an encroachment on the Central legislative field within the meaning of entry 84 of the Union List. The impugned Act was also challenged on the ground that it was discriminatory and thus void under Art. 14 of the Constitution. The competence of the Assam Legislature to legislate on the subject was also questioned.
(3.)The respondents opposed those petitions under Art. 226 of the Constitution in the High Court. It was denied by the State that the Act or the rules made thereunder or the notifications issued thereunder were ultra vires the Constitution or that the Act contravened the provisions of Art. 301 of the Constitution or that it was an encroachment on the sphere of the Union Legislature or was in any way in conflict with the provisions of the Tea Act 29 of 1953. The case of the respondents was that the Act was in pith and substance, a legislation to levy tax on certain classes and types of goods carried by road or inland waterways, strictly within entry No. 56 of the State List. It was also asserted that the Act was within the legislative competence of the Assam Legislature and was not within the terms of the prohibition contained in Art. 301 of the Constitution.
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