GOVT OF INDIA Vs. INDIAN TOBACCO ASSOCIATION
LAWS(SC)-2005-8-58
SUPREME COURT OF INDIA (FROM: ANDHRA PRADESH)
Decided on August 23,2005

GOVERNMENT OF INDIA Appellant
VERSUS
INDIAN TOBACCO ASSOCIATION Respondents





Cited Judgements :-

COMMISSIONER OF CUSTOMS VS. SHRI RAM RAYONS [LAWS(RAJ)-2013-10-123] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE RAIPUR VS. HIRA CEMENT [LAWS(SC)-2006-2-90] [REFERRED TO]
NEPC MICON LIMITED VS. SASHI PRAKASH KHEMKA [LAWS(MAD)-2006-10-205] [REFERRED TO]
NAZARETH FOODS (P) LTD. VS. ASSISTANT COMMISSIONER [LAWS(MAD)-2013-4-145] [REFERRED TO]
MOHAMMED NAVABJOHN VS. PRL. SECY, REGISTRATION STAMPS DEPT. [LAWS(APH)-2022-10-132] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX-I VS. MANOJ KUMAR SINGH [LAWS(ALL)-2017-8-330] [REFERRED TO]
VILAS SHANKARRAO DESHPANDE VS. GOVERNMENT OF MAHARASHTRA [LAWS(BOM)-2022-12-124] [REFERRED TO]
COMMISSIONER OF INCOME TAX (EXEMPTIONS) VS. M/S. SHREE SHYAM MANDIR COMMITTEE [LAWS(RAJ)-2017-10-65] [REFERRED TO]
V.D. RAJAGOPAL VS. THE STATE OF TELANGANA [LAWS(TLNG)-2018-11-36] [REFERRED TO]
VENKATA RAMANA TADIPARTHI AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(TLNG)-2019-7-76] [REFERRED TO]
DIRECTOR OF HEALTH A P HYDERABAD VS. P VEERABHADRA RAO [LAWS(APH)-2008-7-25] [REFERRED TO]
LAKSHMI METALLICA PVT. LTD. VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2017-11-93] [REFERRED TO]
DWIJADAS CHAKRABORTY VS. STATE OF TRIPURA [LAWS(GAU)-2011-8-7] [REFERRED TO]
M/S RADIALL INDIA PVT. LTD. VS. UNION OF INDIA [LAWS(KAR)-2018-9-442] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE DELHI I VS. JOINT SECRETARY REVISIONARY AUTHORITY [LAWS(DLH)-2012-5-40] [REFERRED TO]
TRIPUTI STEEL TRADERS VS. ASSISTANT COMMR. OF C. EX., NAGPUR [LAWS(CHH)-2018-7-267] [REFERRED TO]
MUMTAZ MEHBOOB MUNSHI VS. COMMISSIONER OF CUSTOMS (PORT), KOLKATA [LAWS(CAL)-2023-4-162] [REFERRED TO]
P R PRABHAKAR VS. COMMISSIONER OF INCOME TAX COIMBATORE [LAWS(SC)-2006-7-10] [REFERRED TO]
SRI MAHANTA SRI GARUDADHWAJA (DEAD) VS. COMMISSIONER OF ENDOWMENTS [LAWS(ORI)-2016-6-60] [REFERRED TO]
HINDUSTAN PETROLEUM CORPORATION LTD. AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(KAR)-2015-10-238] [REFERRED TO]
SURESH SINGH YADAV & ANOTHER VS. STATE OF M.P. & OTHERS [LAWS(MPH)-2018-4-109] [REFERRED TO]
THE COMMISSIONER OF COMMERCIAL TAXES, EZHILAGAM AND ORS. VS. SUNDEK INDIA LTD. [LAWS(MAD)-2015-8-162] [REFERRED TO]
K SASHIDHAR VS. INDIAN OVERSEAS BANK & ORS [LAWS(SC)-2019-2-41] [REFERRED TO]
DR. VIJAY KUMAR SHARMA VS. STATE OF M.P. AND OTHERS [LAWS(MPH)-2018-4-355] [REFERRED TO]
SEEMA RANI VS. STATE OF HARYANA [LAWS(P&H)-2020-7-113] [REFERRED TO]
STATE OF JHARKHAND VS. M/S. LA OPALA R.G. LTD. [LAWS(SC)-2014-3-75] [REFERRED TO]
ASHOK LENKA VS. RISHI DIKSHIT [LAWS(SC)-2006-4-46] [REFERRED TO]
MALATESH N. KODLIYAVAR VS. STATE OF KARNATAKA [LAWS(KAR)-2023-3-484] [REFERRED TO]
GREEN PLY INDUSTRIES LTD VS. COMMISSIONER OF COMMERCIAL TAXES [LAWS(MAD)-2017-11-205] [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. LEELA SCOTTISH LACE LTD [LAWS(KAR)-2011-2-47] [REFERRED TO]
ADANI POWER LIMITED AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(GJH)-2015-7-30] [REFERRED TO]
NIKO RESOURCES LIMITED VS. UNION OF INDIA AND ORS. [LAWS(GJH)-2015-3-186] [REFERRED TO]
GAUTAM MEHRA VS. UNION OF INDIA [LAWS(CAL)-2020-10-18] [REFERRED TO]
CHANDANA ROY VS. STATE OF TRIPURA [LAWS(GAU)-2006-12-30] [REFERRED TO]
POLYPLEX COP. N. LTD. VS. UNION OF INDIA [LAWS(ALL)-2014-4-189] [REFERRED TO]
ASHOK KUMAR AGARWAL VS. UNION OF INDIA [LAWS(ALL)-2021-9-208] [REFERRED TO]
KINJARAPU ATCHANNAIDU VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2020-7-47] [REFERRED TO]
DIRECTOR OF INCOME TAX VS. RAUNAQ EDUCATION FOUNDATION [LAWS(DLH)-2007-4-159] [REFERRED TO]
P M SINGH VS. C B I [LAWS(DLH)-2007-10-293] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AGRICULTURAL MARKET [LAWS(APH)-2011-3-123] [REFERRED TO]
LIBERTY OIL MILLS LTD. VS. COMMISSIONER OF CUS. (IMPORT), MUMBAI [LAWS(CE)-2015-3-62] [REFERRED TO]
SUJANA METAL PRODUCTS LTD. VS. COMMISSIONER OF C. EX., HYDERABAD [LAWS(CE)-2011-9-67] [REFERRED TO]
URMILA HALDER VS. NEW INDIA ASSURANCE CO LTD & ORS [LAWS(CAL)-2018-8-51] [REFERRED TO]
RULA COTEX LTD VS. DIRECTOR GENERAL OF FOREIGN TRADE [LAWS(CAL)-2009-8-96] [REFERRED TO]
DNYANESHWAR M. SATAV VS. JALINDHAR DGONDIBA KHARABI [LAWS(BOM)-2012-9-63] [REFERRED TO]
SOHAMS FOUNDATIONS ENGINEERING VS. UNION OF INDIA [LAWS(KER)-2011-1-289] [REFERRED TO]
THRISSUR BUILDERS (P) LTD VS. COMMERCIAL TAX OFFICER [LAWS(KER)-2009-7-144] [REFERRED TO]
THE COMMISSIONER OF COMMISSIONER EXCISE & SERVICE TAX VS. FOSROC CHEMICALS (INDIA) PVT. LTD. [LAWS(KAR)-2014-7-141] [REFERRED TO]
DELHI DEVELOPMENT AUTHORITY VS. JAGAN NATH MEMORIAL EDUCATIONAL SOCIETY [LAWS(DLH)-2014-4-48] [REFERRED TO]
NEPC MICON LIMITED VS. SASHI PRAKASH KHEMKA [LAWS(MAD)-2006-10-204] [REFERRED TO]
COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE J&K VS. ALU BOND ENTERPRISES [LAWS(J&K)-2012-7-79] [REFERRED]
PROF. (DR.) KHURSHID IQBAL ANDRABI VS. STATE OF J&K & ORS. [LAWS(J&K)-2018-2-38] [REFERRED TO]
INDER SINGH (D) THR. LRS. & ANR. VS. KEHAR SINGH (D) THR. LRS. & ORS. [LAWS(SC)-2017-11-156] [REFERRED TO]
S.E.B.I. VS. ALLIANCE FINSTOCK LTD. AND ORS. [LAWS(SC)-2015-11-3] [REFERRED TO]
STATE OF ORISSA VS. TATA SPONGE IRON LTD [LAWS(SC)-2007-9-63] [REFERRED TO]
GOVERNMENT OF ANDHRA PRADESH VS. CH. GANDHI [LAWS(SC)-2013-2-46] [REFERRED TO]
TOLL GLOBAL FORWARDING INDIA PVT. LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(IT)-2014-11-1] [REFERRED TO]
INDIAN AGRO & RECYCLED PAPER MILLS ASSOCIATION VS. TAFCON PROJECTS (INDIA) PVT. LTD. [LAWS(DLH)-2020-12-108] [REFERRED TO]
PRIYANKA INDIA PRIVATE LIMITED & ORS VS. UNION OF INDIA & ORS [LAWS(DLH)-2018-8-314] [REFERRED TO]
NAMO NARAYAN RAI VS. STATE OF U.P. [LAWS(ALL)-2017-9-9] [REFERRED TO]
BANGALORE MONO FILAMENTS (P) LTD. VS. COMMR. OF CUS. (SEA), CHENNAI [LAWS(CE)-2006-7-74] [REFERRED TO]
SUDESH TANEJAA VS. INCOME TAX OFFICER, WARD-1(3) [LAWS(RAJ)-2022-1-170] [REFERRED TO]
PERNOD RICARD INDIA (P) LTD VS. STATE OF MADHYA PRADESH [LAWS(SC)-2024-4-60] [REFERRED TO]
A P STEEL RE ROLLING MILL LTD VS. STATE OF KERALA [LAWS(SC)-2006-12-56] [REFERRED TO]
ASIF KHAN VS. SARDAR AMANULLAH KHAN [LAWS(J&K)-2011-7-7] [REFERRED TO]
CHITRA BHUWADIA VS. CHIRAYU HEALTH AND MEDICARE PVT LTD [LAWS(NCD)-2007-7-109] [REFERRED]
SANDEEP KOHLI VS. UNION TERRITORY [LAWS(P&H)-2013-3-189] [REFERRED TO]
DR. RAVINDRA TATHODI AND OTHERS VS. THE STATE OF MADHYA PRADESH [LAWS(MPH)-2017-12-324] [REFERRED TO]
PANCHALINGAIAH VS. STATE OF KARNATAKA [LAWS(KAR)-2020-1-3] [REFERRED TO]
AMI PIGMENTS PVT LTD VS. STATE OF GUJARAT [LAWS(GJH)-2007-4-31] [REFERRED TO]
DIRECTOR GENERAL OF FOREIGN TRADE VS. RUIA COTEX LTD. [LAWS(CAL)-2020-6-43] [REFERRED TO]
CGG VERITAS SERVICES LTD. VS. COMMISSIONER OF S.T. [LAWS(CE)-2014-10-96] [REFERRED TO]
TOYOTA KIRLOSKAR MOTOR LTD. VS. COMMR. OF C. EX., LTU, BANGALORE [LAWS(CE)-2008-2-100] [REFERRED TO]
ESSAR OIL LTD. VS. COMMISSIONER OF CUSTOMS, KANDLA [LAWS(CE)-2008-5-73] [REFERRED TO]
MODERN INSULATORS LIMITED VS. ADDITIONAL COMMISSIONER, CENTRAL EXCISE COMMISSIONERATE [LAWS(RAJ)-2018-4-23] [REFERRED TO]
K. SIVARAMAN VS. P. SATHISHKUMAR [LAWS(SC)-2020-2-40] [REFERRED TO]
AMRENDRA KUMAR SINGH VS. STATE OF JHARKHAND [LAWS(JHAR)-2019-12-95] [REFERRED TO]
DHANBAD COAL BOARD EMPLOYEES CO. VS. STATE OF JHARKHAND [LAWS(JHAR)-2019-6-66] [REFERRED TO]
COMMISSIONER OF INCOME VS. KARNATAKA REDDY JANASANGHA [LAWS(KAR)-2016-6-368] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. LOTUS POWER GEARS (P) LTD [LAWS(KAR)-2016-6-267] [REFERRED]
CHANDANA ROY VS. STATE OF TRIPURA [LAWS(GAU)-2007-7-12] [REFERRED TO]
KANAILAL TEXTILES VS. STATE OF TRIPURA [LAWS(GAU)-2011-8-39] [REFERRED TO]
DOOSAN INFRACORE INDIA PRIVATE LIMITED VS. ASSISTANT COMMISSIONER, OFFICE OF THE COMMISSIONER OF GST AND CENTRAL EXCISE [LAWS(MAD)-2020-8-7] [REFERRED TO]
SOHAMS FOUNDATIONS ENGINEERING PVT LTD VS. UNION OF INDIA [LAWS(KER)-2011-11-62] [REFERRED TO]
MESCOT HOSPITAL AND RESEARCH CENTRE PVT. LTD. VS. STATE OF M.P. AND ORS. [LAWS(MPH)-2015-8-117] [REFERRED TO]
STATE OF MADHYA PRADESH VS. PERNOD RICARD INDIA [LAWS(MPH)-2017-6-27] [REFERRED TO]
UTPAL KANTI KARAN VS. STATE OF WEST BENGAL [LAWS(CAL)-2024-2-226] [REFERRED TO]
SANTOSH MARUTI WALANJ VS. MANOJ SADASHIV JADHAV [LAWS(BOM)-2012-11-55] [REFERRED TO]
TATA COMMUNICATIONS TRANSFORMATION SERVICES VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2022-3-284] [REFERRED TO]
B.A. RESEARCH INDIA LTD. VS. COMMISSIONER OF SERVICE TAX, AHMEDABAD [LAWS(CE)-2010-2-23] [REFERRED TO]
AMI PIGMENTS PVT LTD VS. STATE OF GUJARAT THR SECRETARY [LAWS(GJH)-2010-2-366] [REFERRED TO]
EUREKA FORBES LIMITED VS. BANGALORE ELECTRICITY SUPPLY COMPANY [LAWS(KAR)-2019-7-225] [REFERRED TO]
ZYDUS WELLNESS PRODUCTS LIMITED VS. UNION OF INDIA [LAWS(SIK)-2023-9-2] [REFERRED TO]
GOTTUMUKKALA VENKATA KRISHAMRAJU VS. UNION OF INDIA & ORS [LAWS(SC)-2018-9-18] [REFERRED TO]
BABITA DHASMANA VS. DIRECTOR SCHOOL EDUCATION UTTARAKHAND AND OTHERS [LAWS(UTN)-2018-7-86] [REFERRED TO]
MUZAFFAR RASOOL MIR AND ORS. VS. STATE AND ORS. [LAWS(J&K)-2015-3-38] [REFERRED TO]
MEENAKSHI SINGHA VS. STATE OF ASSAM [LAWS(GAU)-2022-6-43] [REFERRED TO]
Bamdev Nayak Class I Contractor Rep. by Bamdev Nayak, M/s. Neeladri Enterprises rep. by its Managing Partner Mr. Bamdev Nayak and M/s. Binco Constructions Pvt. Ltd. rep. by its Managing Director Mr. Bamdev Nayak VS. State of Karnataka rep. by it [LAWS(KAR)-2013-12-238] [REFERRED TO]
HASSAN CO-OPERATIVE MILK PRODUCERS SOCIETIES UNION LIMITED VS. STATE OF KARNATAKA [LAWS(KAR)-2014-4-10] [REFERRED TO]
SONAL APPAREL PRIVATE LIMITED AND ORS. VS. THE STATE OF KARNATAKA AND ORS. [LAWS(KAR)-2016-3-172] [REFERRED TO]
SUNDEK INDIA LIMITED VS. COMMISSIONER OF COMMERCIAL TAXES [LAWS(MAD)-2009-7-620] [REFERRED TO]
TVL SWASTIK LAMINATORS VS. STATE OF TAMIL NADU [LAWS(MAD)-2008-4-236] [REFERRED TO]
PERNOD RICARD INDIA PVT LTD VS. STATE OF M.P. [LAWS(MPH)-2015-12-63] [REFERRED TO]
DR. T.D. BHAKORIA VS. STATE OF M.P. AND OTHERS [LAWS(MPH)-2018-4-167] [REFERRED TO]
THE DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION AND ORS. VS. AUTODESK ASIA PVT. LTD. [LAWS(KAR)-2020-9-677] [REFERRED TO]
SAKTHI MASALA (P) LTD. VS. ASSISTANT COMMISSIONER [LAWS(MAD)-2013-4-143] [REFERRED TO]
TEACHERS ASSOCIATION OF BERHAMPUR UNIVERSITY VS. STATE OF ORISSA [LAWS(ORI)-2014-3-16] [REFERRED TO]
KAVITA SALUJA VS. AQEELA BEE [LAWS(MPCDRC)-2006-1-1] [REFERRED TO]
VIJAY VS. STATE OF MAHARASHTRA [LAWS(SC)-2006-7-32] [REFERRED TO]
O N G C LTD VS. COMMNR OF CUSTOMS [LAWS(SC)-2006-8-101] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. S. M. ANAND [LAWS(KAR)-2019-8-323] [REFERRED TO]
RADIALL INDIA PVT LTD VS. UNION OF INDIA REPRESENTED BY ITS SECRETARY [LAWS(KAR)-2018-9-101] [REFERRED TO]
ACTION COMMITTEE UNAIDED RECOGNIZED PRIVATE SCHOOLS VS. DELHI DEVELOPMENT AUTHORITY [LAWS(DLH)-2020-1-66] [REFERRED TO]
SANJAY BAJIRAO DESHMUKH VS. COLLECTOR, OSMANABAD [LAWS(BOM)-2019-3-167] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE, SURAT VS. ESSAR STEEL LTD. [LAWS(CE)-2010-9-32] [REFERRED TO]
YATHARTH NAISHADH DESAI VS. STATE OF GUJARAT [LAWS(GJH)-2014-8-44] [REFERRED TO]
BHAKTI VS. STATE OF MAHARASHTRA [LAWS(BOM)-2018-3-46] [REFERRED TO]
C. SATHISH KUMAR VS. PRL. SECRETARY, INDUSTRUES COMMERCE [LAWS(APH)-2020-2-84] [REFERRED TO]


JUDGEMENT

S. B. Sinha, J. - (1.)Leave granted.
(2.)Interpretation of the expression "substitute" falls for determination in this appeal which arises out of a judgment and order dated 30-1-2004 passed by a Division Bench of the Andhra Pradesh High Court in Writ Petition No. 21674 of 2002.
(3.)Shorn of all unnecessary details, the fact of the matter is as under : The Respondent herein is an Association of the cultivators of tobacco. An incentive scheme was introduced by the Government of India in the year 1997 as regard export and import in terms of the Duty Entitlement Pass Book Scheme, whereby and whereunder 2% incentive was provided out of the export carried from the notified container depots. Guntur was not mentioned in the notification dated 7-4-1997 issued pursuant to or in furtherance of the said policy decision which came into force with effect from 1-4-1997. In terms of the said notification exemption was granted from payment of additional duty leviable under Section 3 of the Customs Tariff Act to those who had been issued a Duty Entitlement Pass Book by the Licensing Authority. Sub-clause (iv) of Clause (2) of the said notification states :
"(iv) The said Duty Entitlement Pass Book shall be valid for twelve months from the date of issue, for import and export only, at the port of registration which shall be one of the sea ports at Mumbai, Calcutta, Cochin, Kandla, Mangalore, Marmgoa, Chennai Nhava Sheva, Paradeep, Tuticorin and Visakhapatnam, or any of the airports at Ahmedabad, Bangalore, Mumbai, Calcutta, Coimbatore, Delhi, Jaipur, Varanasi, Srinagar, Trivendrum, Hyderabad and Chennai or any of the Inland Container Depots at Bangalore, Coimbatore, Delhi, Gauhati, Kanpur, Pimpri (Pune), Pitampur (Indore), Moradabad, Ludhiana and Hyderabad.

Provided that the Commissioner of Customs may by special order and subject to such conditions as may be specified by him, permit imports and exports from any other sea port, airport, inland container depot or through a land customs stations;"



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