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Shaw Wallace and Company Ltd. Vs. Deputy Commissioner of Commercial Taxes (Assessments-2), City Division-iii

Decided On : Jul-14-1997

Court : Karnataka

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LAW: section 5(3, the CST Act', the KST Act, the CST Act, the CST Act, the CST Act, Act No. 10 of 1983, section 12A, Act No. 10 of 1983, Act No. 10 of 1983, Act No. 10 of 1983, section 12A, Act No. 10 of 1983, Act No. 10 of 1983, section 12A, section 12A, section 12A, section 12A, Act No. 10 of 1983, section 12A, Act No. 10 of 1983, Act No. 27 of 1985, Act No, section 12A, section 12A, section 12A, section 12A, Act No. 10 of 1983, Act No. 10 of 1983, Act No. 10 of 1983, Act No. 27, Act No, Act No. 10 of 1983, Act No. 10 of 1983, Act No. 10 of 1983, section 12A, Act No. 10 of 1983, Act No. 10 of 1983, section 12A, section 12A, Act No. 10 of 1983, Act No. 10 of 1983, section 12A, Act No. 27, Act No. 27, Act No. 10 of 1983, Act No. 27, Act No. 27, Act No. 10 of 1983, section 12A, Act No, section 12A, section 12A, section 12A, section 12A, section 12A, section 11, section 20, section 11(2a, section 7(2, section 7(2, the New Act, the New Act, section 12A, section 12A

PERSON: Vishwanatha Shetty, IMFL, IMFL, A1 to A3, IMFL, A1 to A3, Sri R. N. Narasimha Murthy, Sri K. P. Kumar, Sri Narasimha Murthy, G. K. Chikanarasimhiah v. Assistant Commissioner of Commercial Taxes, Janardhan Reddy v. State, Keshavan Madhava Menon, Tamil Nadu, Mohd, Rashid Ahmad v. State, Sri Narasimha Murthy, Sri Narasimha Murthy, Sri Narasimha Murthy, A1 to A3, Sri Narasimha Murthy, P. K. Sankaran v. Sales Tax Officer, Patel, Natha, S. P. Pathak, Sri D'Sa, Sri Narasimha Murthy, Sri Narasimha Murthy, Sri D'Sa, Karnataka, Sri Narasimha Murthy, Sri D'Sa, Tara Chand, Lajpat Rai, Sri Narasimha Murthy, Sri D'Sa, P. K. Sankaran, Haryana, Chandra Mani, Sri D'Sa, Sri Narasimha Murthy, Sri Narasimha Murthy, Sri Narasimha Murthy, Sri Narasimha Murthy, Sri Narasimha Murthy, Sri D'Sa, Sri Narasimha Murthy, Sri Narasimha Murthy, Sri Narasimha Murthy, Webster, A1 to A3, Sri Narasimha Murthy, Tara Chand, Lajpat Rai, Sri Narasimha Murthy, Sri Narasimha Murthy, Sri Narasimha Murthy, P. K. Sankaran, Narasimha Murthy, Sri D'Sa, P. K. Sankaran, Desai, Bangalore, Sri Narasimha Murthy

NORP: J.1, Indian, Punjab

CARDINAL: three, three, 2, three, 112, 113, 3., three, two, 28, 33, 315, 1951CriLJ680, 1972]2SCR395, 1970]77ITR518(SC, two, one, 4, 2, 2, 1, 1, C2, 54, 312, 4, 9, 4, 9, P3, P5, 63, 64, 1970]1SCR335, 1984]1SCR139, 112, 113, 110, 506, 8, 39, 19, 1967]3SCR10, 2, 9, 1, 112, 113, 54, 312, two, 10, 1, 2, 3, 11, 1, 2, 1, 2, 2, 12, 1, 13, 28, 112, 113, two, one, two, 14, 2, 15, 1, 1, 2, 1977]1SCR716, 1967]3SCR10, 3, 16, two, 1, 54, 312, 54, 312, 30, one, 1976]3SCR247, one, 2a, 17, 112, 113, 18, 19, 20, 21

DATE: November 7, 1987, December 30, 1992, August 19, 1996, August 16, 1996, years 1981-82, 1983-84, October 13, 1980, years 1980 to 1982 and, 1984, 1957, the years, years 1980, 1981,, 1982, 1984, December 16, 1983, December 31, 1983, December 23, 1983, January 18, 1985 for the years 1980, 1981,, 1982, 1984, November 4, 1992, May 3, 1986, the years, the assessment year 1983, November 7, 1987, the assessment years 1980 to 1982, the assessment year 1984, December 31, 1992, 1956, November 18, 1987, years 1980 to 1982, May 3, 1986, month, January 5, 1993, the year 1983, three weeks', the assessment years 1980 to 1982, November 21, 1987, December 30, 1987, year 1984, February 20, 1993, April 3, 1993, the years 1980 to 1982, 1984, the year 1983, August 19, 1989 holding, January 30, 1990, June 25, 1991, 1994, March 25, 1996, April 1, 1983, five years, the expiry of the year, years 1980, 1981, 1982, November 7, 1987, 1971, 1974, eight years, year/years, eight years, eight years, the expiry of the year, November 9, 1987, December 31, 1992, November 7, 1987, December 31, 1992, November 21, 1987, December 30, 1987, February 20, 1993, April 3, 1993, December 30, 1992, nine years, November 7, 1987, four years, December 30, 1992, 1983, '4, years, four years, four years, year 1983, 63-64, five years, five years, December 31, 1980, December 31, 1985, December 31, 1985, August 1, 1985, ten years, five years, April 1, 1988, eight years, the period of, 10 years, 1994, March 25, 1996, 1998, the year 1983, eight years, the expiry of the year, a period of, eight years, the expiry of the year, 10 years, 1977, a period of, eight years, the expiry of the year, section 12A, the year 1983, 1994, March, 1996, 1983, the assessment years 1980, 1981, 1982, eight years, the year, November 7, 1987, December 31, 1992, March 1, 1983, '12-A. Assessment, five years, the expiry of the year, '12-A. Assessment, a period of, eight years, the expiry of the year, five years, ten years, 1985, August 1, 1985, ten years, eight years, April 1, 1988, the assessment years 1980 to 1982, five years, the expiry of the year, five years, 1971, five years, the expiry of the year, five years, 1983, five years, the expiry of the year, the assessment year 1980, August 1, 1985, April 1, 1983, 1983, five years, ten years, 1985, August 1, 1985, the assessment years 1980 to 1982, five years to ten years, 1985, August 1, 1985, the assessment year 1980, five years, ten years, the assessment years 1980 to 1982, five years, the expiry of the year, 1994, year 1983, April 1, 1983, 1985, August 1, 1985, five years, the expiry of the year, the year 1980, December 31, 1985, five years, ten years, August 1, 1985, 1985, the expiry of the year, the year 1980, August 1, 1985, five years to ten years, 1988, April 1, 1988, ten years, the expiry of the year, April 1, 1988, eight years, the year, the year, the year, a period of, eight years, the expiry of the year, eight years, the expiry of the year, a period of, eight years, the expiry of the year, 1983, 1983, the period of 4 years, 1941, the assessment year 1983 earlier, the assessment year 1983, the assessment years, two years, two years, 1954, 17, '17, two years, August 1, 1963, August 10, 1964, October 28, 1964, January 28, 1965, November 7, 1987, December 30, 1992, the assessment year 1983, 1994, March 25, 1996, April 1, 1977 to December 31, 1983, November 4, 1992, April 1, 1977 to December 31, 1982, September 8, 1988, February 28, 1994, the years 1980, 1981, 1982, the year 1983, August 19, 1989, the year 1983, March 25, 1996, the year 1983, the year 1983, the years, the year 1983, the assessment year 1983, later than three months, August 20, 1997

PRODUCT: A1, A1, A1, A1, A1, A1, A1, A1, A1, A1, A1, A1, A1, A1, A1

GPE: F1, the States of Union of India, the State of Karnataka, Hallikhed, IMFL, the State of Karnataka, the State of Karnataka, Karnataka, IMFL, the State of Karnataka, IMFL, IMFL, the State of Karnataka, IMFL, the State of Karnataka, S.T.R.P. Nos, Bombay, S.T.R.P. Nos, S.T.R.P. Nos, S.T.R.P. Nos, Untwalia, S.T.R.P. Nos

ORG: inter alia, the Indian Brewery and Distillery, the Karnataka Sales Tax Act, IBD, IBD, Tribunal, Court, Court, Shaw Wallace & Co. Ltd., the Commercial Taxes Department, Intelligence, the Central Sales Tax Act, xerox, Tribunal, Tribunal, Tribunal, State, Court, Tribunal, Court, the Supreme Court, Court, Court, Court, Nagaraja Overseas, the Supreme Court, State of, Sri Thirumagal Mills Ltd., U.P., the Supreme Court, Kulu Valley Transport Co., the High Court, the Supreme Court, the Intelligence Wing of, Department, State, State, State, the Supreme Court, Dhubri v. Onkarmal Nathmal Trust, Tribunal, Court, the High Court, the Supreme Court, the High Court's, Court, State, the High Court, State, The High Court, the Supreme Court, State, Mansaram, the Supreme Court, Government Advocate, Government Advocate, Government Advocate, Court, Shaw Wallace & Company Ltd., Government Advocate, State, the Supreme Court, Indian Aluminium Cables Ltd., Excise and Taxation, the Supreme Court, Court, Court, Tribunal, Tribunal, IMFL, Court, Court, Court, Court, the Supreme Court, Indian Aluminium Cables Ltd., the Supreme Court, the Supreme Court, State, Court, Court, Court, Court, Court, Government Advocate, Legislature, Division Bench, Court, State, Encyclopaedic Unabridged Dictionary, Law Lexicon Digest, the World Book Dictionary, Ayharndike - Barnhart Dictionary, Legislature, Legislature, Legislature, Legislature, the Supreme Court, Indian Aluminium Cables Ltd., State of Punjab, The Supreme Court, State, State, State, State, State, State, State, State, State, State, State, State, State, State, State, State, State, Court, State, State, State, Court, the Kerala High Court, the Supreme Court, Indian Aluminium Cables Ltd., Excise and Taxation, the Supreme Court, Court, Gurbaksh Singh v. Union of India, Court, the Bengal Finance, the Union Territory of Delhi, Legislature, the Supreme Court, Taxes, Onkarmal Nathmal Trust, the Supreme Court, the Supreme Court, State, the Assam Taxation, State, State, the High Court, the Supreme Court, State, State, the High Court, State, State, Court, State, State, the High Court, State, Court, High Court, State, State, State, State, State, State, State, State, State, Tribunal, Court, Court, Tribunal, the Karnataka Appellate Tribunal, Court, the Advocate-General, the Advocate-General, Tribunal, Tribunal, Court, Court, Court, IMFL, Court, Court, Court, State, Court

ORDINAL: first, second, first, second, first, first, second, first, second, first, first, second, Firstly, Firstly, Secondly, secondly, first, first, second, third, second, first, Firstly, Secondly, first, first, firstly, secondly, second, second, Firstly, Secondly, first, first, second, first, first, third

WORK_OF_ART: State of Mysore, Superintendent of Taxes, Chikanarasimhiah

MONEY: 1977]1SCR716, 1977]1SCR716

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