KOLHAPUR CANESUGAR WORKS LIMITED Vs. UNION OF INDIA
LAWS(SC)-2000-2-107
SUPREME COURT OF INDIA
Decided on February 01,2000

KOLHAPUR CANESUGAR WORKS LIMITED Appellant
VERSUS
UNION OF INDIA Respondents





Cited Judgements :-

K.R.RAMESH VS. CENTRAL BUREAU OF INVESTIGATION [LAWS(KER)-2020-6-236] [REFERRED TO]
BHARAT PETROLEUM CORPORATION LTD THROUGH ITS CHAIRMAN & MANAGING DIRECTOR AND ANOTHER VS. KISAN DIESEL KENDRA THROUGH ITS PROPRIETOR CHHOTELAL SAMARIYA AND ANOTHER [LAWS(MPH)-2017-12-153] [REFERRED TO]
GANESH NARAYAN MALI AND ORS. VS. STATE OF RAJASTHAN AND ORS. [LAWS(RAJ)-2016-1-45] [REFERRED TO]
JAGDAMBA POWER & ALLOYS LIMITED VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(CHH)-2024-1-83] [REFERRED TO]
K. SRIDHARAN AND OTHERS VS. EXCISE COMMISSIONER COMMISSIONERATE OF EXCISE AND OTHERS [LAWS(KER)-2018-10-250] [REFERRED TO]
V K MEHRA OF MUMBAUI INDIAN INHABITANT VS. DEPUTY COMMISSIONER OF CUSTOMS [LAWS(BOM)-2007-4-301] [REFERRED]
UTTAM STEEL LIMITED VS. UNION OF INDIA [LAWS(BOM)-2003-8-122] [REFERRED TO]
HASSAN THERMAL POWER PVT. LTD VS. STATE OF KARNATAKA [LAWS(KAR)-2019-9-116] [REFERRED TO]
ASSOCIATED CEMENT COMPANY LIMITED VS. STATE OF BIHAR [LAWS(PAT)-2007-6-4] [REFERRED]
CHOITHRAM HOSPITAL AND RESEARCH CENTRE VS. UNION OF INDIA (UOI) [LAWS(MPH)-2007-9-117] [REFERRED TO]
LAXMINARAYAN VS. SHIVLAL GUJAR AND OTHERS [LAWS(MPH)-2002-10-121] [REFERRED TO]
UNION OF INDIA VS. ABDUL ZARKHAN [LAWS(MPH)-2002-12-17] [REFERRED TO]
HIGH POINT HOTELS PRIVATE LIMITED VS. THE EXCISE COMMISSIONER IN KARNATAKA [LAWS(KAR)-2017-8-86] [REFERRED TO]
STATE OF KERALA VS. MUNNAR WOODS [LAWS(KER)-2014-7-103] [REFERRED TO]
S.MURUKESAN VS. R.GUNASEELAN [LAWS(MAD)-2019-3-283] [REFERRED TO]
COLLECTOR OF CUS VS. SRI MANCHUKONDA SREERAMULU [LAWS(APH)-2006-3-198] [REFERRED TO]
MEGA CITY BUILDERS VS. S L SAWHNEY [LAWS(APH)-2013-4-50] [REFERRED TO]
BENGAL LAMPS LTD. VS. COMMISSIONER OF CENTRAL EXCISE, BANGALORE [LAWS(CE)-2004-11-120] [REFERRED TO]
JAMAL UDDIN AHMED VS. STATE OF ASSAM [LAWS(GAU)-2011-12-17] [REFERRED TO]
SHASHI BAHADUR & ANR. VS. MALKA BAHADUR (SINCE DECEASED) THROUGH HER L.R. ABHA NARAIN (SINCE DECEASED) THROUGH HER LRS. [LAWS(DLH)-2018-1-615] [REFERRED TO]
MAHARASHTRA RAJYA VIDYUT MANDAL VS. SECRETARY, MINISTRY OF LABOUR AND EMPLOYMENT [LAWS(BOM)-2022-9-157] [REFERRED TO]
KRISHNA PROCESSORS VS. UNION OF INDIA [LAWS(GJH)-2012-3-125] [REFERRED TO]
RELIANCE INFRASTRUCTURE LTD VS. COMMISSIONER OF TRADE TAXES [LAWS(DLH)-2010-11-12] [REFERRED TO]
FIBRE BOARDS (P) LTD., BANGALORE VS. COMMISSIONER OF INCOME TAX, BANGALORE [LAWS(SC)-2015-8-20] [REFERRED TO]
M/S. KALEAST BOTTLING PRIVATE LIMITED VS. STATE OF ORISSA [LAWS(ORI)-2012-11-54] [REFERRED TO]
SHIRISH FINANCE AND INVESTMENT PVT VS. M SREENIVASULU REDDY [LAWS(BOM)-2001-9-50] [REFERRED TO]
CHANDRESHWAR BHUTHANATH DEVASTAN VS. SUBIRAJ PRABHAKAR NAIK [LAWS(BOM)-2002-9-152] [REFERRED TO]
MOHANLAL VANMALIDAS AND COMPANY BOMBAY VS. COLLECTOR OF CUSTOMS PREVENTIVE AND GOLD CONTROL BOMBAY [LAWS(BOM)-2004-1-49] [REFERRED TO]
AVINASH DEVELOPERS PRIVATE LIMITED VS. STATE OF CHHATTISGARH [LAWS(CHH)-2016-1-41] [REFERRED TO]
SHREE BHAGWATI STEEL ROLLING MILLS VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(P&H)-2006-10-518] [REFERRED TO]
A SHANKAR VS. DEPUTY SUPERINTENDENT OF POLICE [LAWS(MAD)-2014-4-355] [REFERRED]
JAGDISHCHANDRA BHULABHAI PATEL VS. CHHIMNIBEN KESHAVBHAI PATEL [LAWS(GJH)-2002-10-79] [REFERRED TO]
UNNA RAM VS. GEETA DEVI [LAWS(RAJ)-2002-7-121] [REFERRED TO]
M/S. GEMINI DISTILLERY AND ANOTHER VS. STATE OF ODISHA AND OTHERS [LAWS(ORI)-2016-7-19] [REFERRED TO]
UNION OF INDIA VS. CHHABHAIYA [LAWS(MPH)-2001-7-89] [REFERRED TO]
ARATI MARKETING PVT. LTD VS. UNION OF INDIA [LAWS(CAL)-2024-2-11] [REFERRED TO]
MEENAKSHI SINGHA VS. STATE OF ASSAM [LAWS(GAU)-2022-6-43] [REFERRED TO]
ASSAM TUBES LIMITED VS. THE UNION OF INDIA [LAWS(GAU)-2017-9-70] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GEORGE WILLIAMSON (ASSAM) LTD. [LAWS(GAU)-2006-6-84] [REFERRED TO]
KISAN SAHKARI CHINI MILL VS. CCE, KANPUR [LAWS(CE)-2001-3-416] [REFERRED TO]
GANGESHWAR LTD. VS. C.C.E., ALLAHABAD [LAWS(CE)-2001-4-366] [REFERRED TO]
DYANI ANTONY PAUL VS. UNION OF INDIA [LAWS(KAR)-2020-12-254] [REFERRED TO]
RAKESH JAIN VS. UNION OF INDIA [LAWS(DLH)-2014-9-273] [REFERRED TO]
LAXMI NARAIN SHARMA VS. R.K.SANDHU [LAWS(DLH)-2013-10-135] [REFERRED TO]
M.S.ARUN VS. THE FOREST RANGE OFFICER, WADAKANCHERY [LAWS(KER)-2019-1-434] [REFERRED TO]
APPELLATE AUTHORITY TRANSPORT COMMISSIONER VS. DIVISIONAL MANAGER M P RAJYA PARIVAHAN NIGAM [LAWS(MPH)-2007-11-30] [REFERRED TO]
KAUSHAL KISHORE BIYANI VS. UNION OF INDIA [LAWS(MPH)-2002-3-71] [REFERRED TO]
SUNI K BARMAN HOTEL PICNI MANJERI VS. STATE OF KERALA [LAWS(KER)-2006-2-67] [REFERRED TO]
SULABH INTERNATIONAL SOCIAL VS. UNION OF INDIA [LAWS(JHAR)-2019-4-2] [REFERRED TO]
BHARAT STEEL ROLLING MILLS VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(MAD)-2014-7-266] [REFERRED TO]
SAMAY ELECTRONICS P. LTD. AND ORS. VS. COMMISSIONER OF CUSTOMS [LAWS(CE)-2015-1-130] [REFERRED TO]
CHETAN DAS VS. D C S C [LAWS(ALL)-2015-3-20] [REFERRED TO]
INDIAN DRUGS MANUFACTURERS ASSOCIATION VS. UNION OF INDIA [LAWS(BOM)-2011-12-14] [REFERRED TO]
PANCHALINGAIAH VS. STATE OF KARNATAKA [LAWS(KAR)-2020-1-3] [REFERRED TO]
CENTRE FOR PUBLIC INTEREST LITIGATION VS. UNION OF INDIA [LAWS(DLH)-2009-11-102] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. CENTURY LAMINATING CO [LAWS(ALL)-2004-1-166] [REFERRED TO]
KARNATAKA CHEMSYN LTD. VS. COMMISSIONER OF C. EX., BANGALORE [LAWS(CE)-2001-3-182] [REFERRED TO]
MOHD MUSTAFA AHMED ALVI S O LATE S M IDRIS AHED ALVI VS. UNION OF INDIA [LAWS(APH)-2005-11-42] [REFERRED TO]
B.P. ACHARYA VS. STATE OF TELANGANA [LAWS(TLNG)-2022-11-65] [REFERRED TO]
EXECUTIVE ENGINEER DISTRIBUTION TAMIL NADU ELECTRICITY BOARD VS. S J GAYAS [LAWS(MAD)-2008-2-62] [REFERRED TO]
PUNJAB NATIONAL BANK VS. UNION OF INDIA [LAWS(SC)-2022-2-88] [REFERRED TO]
STATE OF J&K VS. JOGINDER PARKASH [LAWS(J&K)-2004-8-11] [REFERRED TO]
VALLABHANDNI LAKSHMANA SWAMY VS. VALLURU BASAVAIAH [LAWS(APH)-2004-4-113] [REFERRED]
UNITED LEASING & INDUSTRIES LTD. VS. COMMISSIONER OF CENTRAL EXCISE, DELHI-III [LAWS(CE)-2001-11-433] [REFERRED TO]
MSPL LTD VS. UNION OF INDIA [LAWS(DLH)-2008-7-2] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. AIMIL LIMITED [LAWS(DLH)-2009-12-222] [REFERRED TO]
SHIV SURENDRA STEEL ROLLING ENGG. MILLS VS. COMMR. OF C. EX. [LAWS(CE)-2014-2-75] [REFERRED TO]
GOPAL IRON & STEEL CO. (GUJARAT) LTD. VS. COMMR. OF C. EX., AHMEDABAD [LAWS(CE)-2009-6-36] [REFERRED TO]
COMMISSIONER OF CUS., MANGALORE VS. HINDUSTAN PETROLEUM CORPN. LTD. [LAWS(CE)-2006-2-38] [REFERRED TO]
AMBAY FORGINGS PVT LTD VS. COMMISSIONER OF CEN EXCISE [LAWS(CE)-2006-7-13] [REFERRED TO]
ESS BEE FABRICS PVT LTD VS. UNION OF INDIA [LAWS(GJH)-2011-2-108] [REFERRED TO]
TAPAN SEN VS. STATE OF WEST BENGAL AND OTHERS [LAWS(CAL)-2015-6-136] [REFERRED]
EMDEE DIGITRONICS PVT LTD VS. UNION OF INDIA & ORS [LAWS(CAL)-2018-11-22] [REFERRED TO]
RAM PRATAP AND ORS. VS. GULAB [LAWS(ALL)-2013-7-466] [REFERRED TO]
Bharat Hari Singhania Individual VS. Wealth tax Officer [LAWS(CAL)-2003-1-10] [REFERRED TO]
M D UTHAIAH VS. MANDEPANDA AIYANNA [LAWS(KAR)-2003-11-50] [REFERRED TO]
T R MEHRA OF MUMBAI INDIAN INHABITANT VS. UNION OF INDIA [LAWS(BOM)-2007-4-31] [REFERRED TO]
SALWAN CONSTRUCTION CO VS. UNION OF INDIA [LAWS(DLH)-2000-4-37] [REFERRED]
SANJAY RATANSING THACKER VS. ARIHANT TRADE LINK [LAWS(GJH)-2003-12-24] [REFERRED TO]
MUMAL MARBLES LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-2002-10-6] [REFERRED TO]
NAVJEEVAN BULDES PVT LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-2005-7-22] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. M/S. STATE BANK OF BIKANER & JAIPUR [LAWS(RAJ)-2014-1-58] [REFERRED TO]
AIJ-PT 1715650 HIGH COURT OF JUDICATURE AT PATNA VS. RAM KRIPAL PRASAD PATNA HIGH COURT [LAWS(PAT)-2008-5-82] [REFERRED TO]
PHOOLSINGH VS. MAVLA ALIAS BHAVALIYA [LAWS(MPH)-2002-7-26] [REFERRED TO]
SHEWARAM AND SONS VS. UNION OF INDIA [LAWS(MPH)-2002-8-44] [REFERRED TO]
SHAKUNTALA DEVI SINGHAL VS. GOVERDHAN DAS [LAWS(MPH)-2008-8-26] [REFERRED TO]
RAJARAM VS. STATE OF M.P. [LAWS(MPH)-2014-12-64] [REFERRED TO]
KUKRETI STEELS LIMITED VS. COMMISSIONER OF CENTRAL EXCISE MEERUT-1 [LAWS(UTN)-2015-5-65] [REFERRED TO]
STATE OF UP VS. SUNIL KUMAR VERMA [LAWS(ALL)-2010-7-12] [REFERRED TO]
GIRISH KUMAR SUNEJA VS. CBI [LAWS(DLH)-2016-10-22] [REFERRED TO]
AIREF ENGINEERS PVT. LTD. VS. COMMISSIONER OF SERVICE TAX [LAWS(DLH)-2016-2-306] [REFERRED TO]
PRATAP NARAIN KUREEL VS. BOARD OF REVENUE U P LUCKNOW AND [LAWS(ALL)-2007-7-67] [REFERRED TO]
STATE OF ASSAM VS. CHHOTABHAI JETHABHAI PATEL TOBACCO PRODUCTS CO LTD [LAWS(GAU)-2007-8-33] [REFERRED TO]
DHARAMPAL SATYAPAL LIMITED VS. UNION OF INDIA [LAWS(GAU)-2010-12-18] [REFERRED TO]
RASH PAL SINGH VS. KAMAL KISHORE [LAWS(J&K)-2017-2-6] [REFERRED TO]
SHREE KRISHNA POLYESTER LTD VS. UNION OF INDIA [LAWS(GJH)-2008-6-180] [REFERRED TO]
STERLING TOOLS LTD. VS. COMMISSIONER OF C. EX. & S.T., FARIDABAD [LAWS(CE)-2015-8-20] [REFERRED TO]
AMJADALI GAZANFARALI BHAKHARI VS. CUSTODIAN OF EVACUEE PROPERTIES [LAWS(GJH)-2007-11-9] [REFERRED TO]
AMBALAL SARABHAI ENTERPRISES LIMITED VS. AMRIT LAL AND CO [LAWS(SC)-2001-8-110] [REFERRED]
PATNA HIGH COURT BIHAR VETERINARY ASSOCIATION VS. STATE OF BIHAR HONBLE JUDGES:SUDHIR KUMAR KATRIAR, J. [LAWS(PAT)-2007-8-130] [REFERRED TO]
DOABA NIRMAL MANDAL VS. FINANCIAL COMMISSIONER REVENUE [LAWS(P&H)-2006-3-44] [REFERRED TO]
K.MUHAMMED ANWAR VS. FOOD INSPECTOR, KOZHIKODE CORPORATION [LAWS(KER)-2016-4-111] [REFERRED TO]
NARENDRAKUMAR KHANDELWAL VS. UNION OF INDIA [LAWS(MPH)-2002-11-32] [REFERRED TO]
UNION OF INDIA VS. ROHIT ENTERPRISES [LAWS(MPH)-2001-7-17] [REFERRED TO]
ASHWANI KUMAR TANDON VS. STATE OF M P [LAWS(MPH)-2006-10-19] [REFERRED TO]
CHAPARRAL HEALTH SERVICES LTD VS. UNION OF INDIA [LAWS(KAR)-2001-2-35] [REFERRED TO]
LAXMI NARAYAN SAHU VS. UNION OF INDIA [LAWS(GAU)-2018-12-94] [REFERRED TO]
CHANDPAKLAL RAMANLAL SHAH VS. RELIANCE INDUSTRIES LTD. [LAWS(SC)-2017-9-84] [REFERRED TO]
INSPECTOR OF POLICE T N VS. PALANISAMY [LAWS(SC)-2008-10-113] [REFERRED TO]
SHIV SHAKTI CO OPERATIVE HOUSING SOCIETY NAGPUR VS. SWARAJ DEVELOPERS [LAWS(SC)-2003-4-32] [REFERRED]
HIMACHAL PRADESH STATE ELECTRICITY REGULATORY COMMISSION VS. HIMACHAL PRADESH STATE ELECTRICITY BOARD [LAWS(SC)-2013-10-6] [REFERRED TO]
SULABH INTERNATIONAL SOCIAL SERVICE ORGANIZATION VS. UNION OF INDIA [LAWS(JHAR)-2019-4-176] [REFERRED TO]
DECCAN ARCHAEOLOGICAL AND CULTURAL RESEARCH INSTITUTE VS. STATE OF TELANGANA [LAWS(TLNG)-2019-9-51] [REFERRED TO]
GENERAL FINANCE COMPANY VS. ASSISTANT COMMISSIONER OF INCOME TAX PUNJAB [LAWS(SC)-2002-8-104] [REFERRED]
SUPREME COURT ADVOCATE-ON-RECORD ASSOCIATION VS. UNION OF INDIA [LAWS(SC)-2015-10-80] [REFERRED TO]
PRABHUDAYAL VS. RAMSIYA [LAWS(MPH)-2008-10-24] [REFERRED TO]
PAREETH VS. KERALA STATE ELECTRICITY BOARD [LAWS(KER)-2014-2-82] [REFERRED TO]
A B SHANTHI ALIAS VENNIRADAI NIRMALA VS. ASST DIRECTOR OF INSPECTION INVESTIGATION O/O THE DEPUTY DIRECTOR OF INVESTIGATION INCOME TAX OFFICE NUNGAMBAKKAM HIGH ROAD CHENNAI 34 [LAWS(MAD)-2007-6-126] [REFERRED TO]
UNION OF INDIA AND OTHERS VS. M/S. G. S. CHATHA RICE MILLS AND ANOTHER [LAWS(SC)-2020-9-34] [REFERRED TO]
RAMCHANDRA VS. STATE OF MADHYA PRADESH [LAWS(MPH)-2001-10-5] [REFERRED TO]
AMIRTA INTERNATIONAL INSTITUTE OF HOTEL MANAGEMENT, (NOW KNOWN AS CHENNAIS AMIRTA INTERNATIONAL INSTITUTE OF HOTEL MANAGEMENT VS. PRINCIPAL COMMISSIONER OF CGST & CENTRAL EXCISE [LAWS(MAD)-2023-2-39] [REFERRED TO]
SATYA NARAIN SHANKHLA AND ORS. VS. BOARD OF SECONDARY EDUCATION AND ORS. [LAWS(RAJ)-2016-1-41] [REFERRED TO]
STATE OF RAJASTHAN VS. THE DIVISIONAL COMMISSIONER [LAWS(RAJ)-2014-7-79] [REFERRED TO]
TRIPURA STATE CO OPERATIVE BANK LTD VS. SHAMBHU PAUL [LAWS(GAU)-2004-2-11] [REFERRED TO]
WIPRO LTD. VS. COMMISSIONER OF C. EX., BANGALORE-I [LAWS(CE)-2001-2-130] [RELIED ON]
KOMARTHI RAMULU VS. THE STATE OF A.P. [LAWS(APH)-2014-4-170] [REFERRED TO]
RHOMBIC LABOURATORY VS. STATE OF GUJARAT [LAWS(GJH)-2007-3-33] [REFERRED TO]
VIANAAR HOMES PRIVATE LIMITED VS. ASSISTANT COMMISSIONER (CIRCLE-12), CENTRAL GOODS & SERVICES TAX, AUDIT-II, DELHI [LAWS(DLH)-2020-11-36] [REFERRED TO]
INTERNATIONAL METRO CIVIL CONTRACTORS VS. COMMISSIONER OF SALES TAX VAT DELHI VYAPAR BHAWAN [LAWS(DLH)-2008-3-180] [REFERRED TO]
SOAMCHAND SANKHARIA VS. SING LIGHT HOUSE [LAWS(BOM)-2001-8-88] [REFERRED TO]
RAJABHAU MAHADEORAO RAHATE VS. DINKAR SHANTARAM INGOLE [LAWS(BOM)-2002-8-62] [REFERRED TO]
GANESH SINGH VS. BISHRAM SINGH [LAWS(JHAR)-2003-7-80] [REFERRED TO]
SHEEN GOLDEN JEWELS (INDIA) PVT. LTD. VS. STATE TAX OFFICER(IB)-1, INVESTIGATION BRANCH [LAWS(KER)-2019-1-148] [REFERRED TO]
SUDHANSHU GUPTA VS. AIRPORT AUTHORITY OF INDIA [LAWS(DLH)-2003-4-86] [REFERRED]
CHETAN DAS VS. DEPUTY CHIEF SETTLEMENT COMMISSIONER AND ORS. [LAWS(ALL)-2015-3-230] [REFERRED TO]
TRIPURA STATE CO-OP. BANK LTD VS. SHAMBHU PAUL [LAWS(GAU)-2004-4-54] [REFERRED TO]
UNION OF INDIA VS. NANDALAL KUSHWAHA [LAWS(CAL)-2004-6-57] [REFERRED TO]
BABBAN RAM VS. UCO BANK [LAWS(CAL)-2004-11-27] [REFERRED TO]
PR. COMMISSIONER OF INCOME TAX-7, BMTC COMPLEX, KORAMANGALA AND ORS. VS. TEXPORT OVERSEAS PVT. LTD. [LAWS(KAR)-2019-12-264] [REFERRED TO]
ASHOK KUMAR AGARWAL VS. UNION OF INDIA [LAWS(ALL)-2021-9-208] [REFERRED TO]
C.C.E., AHMEDABAD VS. SHREE RAJESHWARI STEEL ROLLING MILLS [LAWS(GJH)-2011-2-232] [REFERRED TO]
SITABAI RAMCHANDRA LONKAR VS. THE STATE OF MAHARASHTRA AND ORS. [LAWS(BOM)-2015-4-32] [REFERRED TO]
NIRANJAN ALLOYS STEEL P. LTD. VS. COMMR. OF C. EX. & CUS., AURANGABAD [LAWS(BOM)-2011-10-161] [REFERRED TO]
N G NANDA VS. GURBAX SINGH [LAWS(DLH)-2010-10-85] [REFERRED TO]
COMMR OF CENTRAL EXCISE, BELGAUM VS. BELLARY STEEL ROLLING MILLS [LAWS(KAR)-2008-4-43] [REFERRED]
A SHENOY AND CO VS. N D KADAM [LAWS(BOM)-2007-8-24] [REFERRED TO]
NERKAR MADHUKAR JAGANNATH VS. KOPARGAON MUNICIPAL COUNCIL [LAWS(BOM)-2009-4-110] [REFERRED TO]
M/S. AUTUMN WOOD RESORTS (CLOUD 9) REPRESENTED BY ITS MANAGING VS. STATE OF KERALA [LAWS(KER)-2014-7-105] [REFERRED TO]
KOTHARI AND COMPANY VS. COMMISSIONER OF INCOME TAX [LAWS(MPH)-2006-4-40] [REFERRED TO]
ANAND PRATAP SINGH VS. STATE OF M P [LAWS(MPH)-2002-9-34] [REFERRED TO]
MITTAL ALLOYS VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(P&H)-2013-9-207] [REFERRED TO]
RAJALAKSHMI ASSOCIATES VS. MEENAKSHI PAPERS [LAWS(KER)-2003-3-83] [REFERRED TO]
SMT. BINAPANI NAYAK VS. PRUTHIRAJ PARIDA [LAWS(ORI)-2016-7-14] [REFERRED TO]
GENERAL FINANCE CO VS. ASSISTANT COMMISSIONER OF INCOME TAX PUNJAB [LAWS(SC)-2002-9-73] [REFERRED TO]
G SEKAR VS. GEETHA [LAWS(SC)-2009-4-159] [REFERRED TO]
ATTAR SINGH VS. THE COMMISSIONER, ROHTAK DIVISION, ROHTAK & ORS. [LAWS(P&H)-2017-2-192] [REFERRED TO]
SACHISH CHANDRA JAIN VS. BHAGWAN [LAWS(MPH)-2002-8-24] [REFERRED TO]
RAJINDER KUMAR AGARWAL VS. UNION OF INDIA [LAWS(DLH)-2022-5-150] [REFERRED TO]
UNION OF INDIA VS. YOGESH MEHTA AND ANOTHER [LAWS(BOM)-2017-11-471] [REFERRED TO]
MAHENDER SINGH VS. HIGH COURT OF DELHI [LAWS(DLH)-2008-1-71] [REFERRED TO]
D KYATHAPPA VS. K L SIDARAMAPPA [LAWS(APH)-2002-11-51] [REFERRED TO]
DHARAM PAL SATYA PAL LTD VS. COMMISSIONER VALUE ADDED TAX [LAWS(DLH)-2011-9-5] [REFERRED TO]
T.N.BETTASWAMAIAH VS. STATE OF KARNATAKA [LAWS(KAR)-2019-12-178] [REFERRED TO]
RAMRAJ RICE MILLS VS. COMMISSIONER TRADE TAX [LAWS(ALL)-2000-8-108] [REFERRED TO]
BEE AM CHEMICALS LTD. VS. COMMISSIONER OF C. EX. [LAWS(CE)-2014-5-35] [REFERRED TO]


JUDGEMENT

- (1.)Leave granted in S.L.P. (Civil) No. 16223 of 1985.
(2.)The common question raised in all these cases relates to the applicability of Rules 10 and 10A of the Central Excise Rules. The cases were heard together with the consent of learned Counsel for parties and they are being disposed of by this common judgment. For the sake of brevity the relevant facts are stated with reference to Civil Appeal No. 2132 of 1994.
(3.)M/s. Kolhapur Sugar Mills Limited, a holding company, had been in the business of production of sugar at Kolhapur since the year 1933-34. The appellant M/s. Kolhapur Canesugar Works Ltd., was registered as a subsidiary of the said holding company in the year 1972. The holding company bifurcated their activities whereby the activity pertaining to manufacture and sale of sugar was transferred to the appellant company by a Resolution passed in their Extraordinary General Meeting held on 19th October, 1972. Consequent upon this change the appellant, on 9th October, 1973 applied to the Assistant Collector, Central Excise, Kolhapur for L-4 licence for manufacture of sugar. In the covering letter the appellant had stated that they had taken the sugar undertaking from the holding company. It has also stated in the letter that the holding company was having L-4 licence during the year 1972-73 and that they had manufactured sugar during that season and were having their sugar stocks in the godowns now belonging to the appellant. On receipt of the letter necessary certificate was issued to the appellant to start business on 15-11-1973 pending issue of L-4 licence. A fresh L-4 licence authorising the appellant to manufacture sugar during the year ending 31st December, 1973 was issued on 6th December, 1973 in pursuance of their application.


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.