Varshney General Sales and anr. Vs. State of U.P. and ors.

Decided On : Nov-02-1994

Court : Allahabad

LAW: Section 4, Section 13(2, Article 366(29A, Constitution, Article 286(3, Constitution, Section 14 of the 1956 Act, Section 15 of the 1956 Act, Article 286(3, Constitution, Constitution, Article 14 of the Constitution, Section 2(g, Article 301, Article 304(b, Article 313(1, Article 269(1, Constitution, the Tobacco Boards Act, Section 1(2, Section 3, the Societies Registration Act, Article 366(29-A, the Constitution...., Section 15, Article 286(3, Constitution, Section 14 of 1956 Act, Article 286(3, Section 15, the Additional Duties of Excise (Goods of Special Importance, Constitution, Article 269(1)(h, Constitution, Article 301 of the Constitution and, Article 304(b, Constitution, Article 14 of the Constitution, the Tobacco Boards Act, Constitution, Constitution, the Additional Duties of Excise (Goods of Special Importance, Article 286 of the Constitution of India, Constitution, List II, Article 286(1, Article 286(2, Article 286(3, Article 286, Article 286(1)(a, Article 286, the 6th Amendment, Article 286(3, Article 366, Article 366, Article 286(3, Article 366, Section 3, Chapter IV, Section 14, Section 15, Section 15, Section 15, Section 3 of the 1957 Act, Section 4, Section 4, Section 7 of the 1957 Act, Section 15, Section 14 of the Central Sales Tax Act, Section 7 of the, Article 366(29A)(f, Section 14 of the 1956 Act, Section 14, the AED Act, Constitution, Article 269(1)(h, Section 3, Section 4, chapter 24, Section 8, Section 8, Section 3, Section 2(e)(i, Section 4, Section 8, Section 9, Section 10, Section 2(h)(i, Section 3, Section 2(e)(ii, Article 269(l)(h, Constitution, Constitution, Constitution, Article 286 of the Constitution of India, Constitution, Section 14, Article 286 of the Constitution, Constitution, Section 3, Article 366(29A)(f, Section 2(h)(i, Section 3, Section 3, Section 3, Section 3, Section 2(h)(i, Section 2(e, Section 2(h)(i, the Explanation to Section 2(h, Section 2(i, Section 3, Section 4, Section 2(a)(i, Section 2(e)(ii, the Expenditure Tax Act, Section 3, Section 3, Constitution, Section 4, Section 2(g, the Constitution Bench, Constitution, Article 366, Section 2(g, Constitution, Section 5(4, Article 304(b, Lubricants Taxation Act, Section 4

ORG: A.P. Misra, the U.P. Tax on Luxuries Ordinance, U.P. Ordinance No, Uttar Pradesh, State, State, State, the Central Sales Tax Act, the U.P. Tax on Luxuries, U.P., the Additional Duties of Excise (Goods of Special Importance, Parliament the State, State, State, Parliament, State, State, Union, Parliament, State, Varshney General Sales v. State, U.P., ITC Limited's, ITC Limited, the State of Uttar Pradesh, State, Swastik Fragrances, The Tobacco Dealers Association, U.P., U.P., State, the State of Uttar Pradesh, Central, the State of Uttar Pradesh, M/s. Ravindra and Company, U.P., Chandra Tobacco Co., Varshney General Sales, Learned Senior Counsel, Learned Senior Counsel, Learned Senior Counsel, Sri Rakesh Dwivedi, Additional Advocate-General, the Union of India, State, Parliament, State, the Central Sales Tax Act, the Government of India Act, the Government of India Act, Legislature, State, Parliament, Parliament, the Supreme Court, goods.--(1, State, State, State, Parliament, Parliament, goods.--(1, State, Parliament, Parliament, Parliament, the Central Sales Tax Act, State, State, State, the Central Sales Tax Act, Parliament, the Additional Duties of Excise (Goods of Special Importance, Reliance, the Statement of Objects, Union, the Second Finance Commission, State, the First Schedule, inter alia, Schedule II, State, State, State, the Central Government, State, Parliament, State, State, State, State, the Central Government, Parliament, Parliament, Parliament, State, State, the Taxation Enquiry Commission, the Ministry of Finance, Government of India, State, Commission, State, Commission, Central, Central, the Central Government, the Inter-State Taxation Council, the National Development Council, Central, The Second Finance Commission, the Union of India, the State of Jammu, the Second Finance Commission, the Additional Duties of Excise Act, State, The State of Uttar Pradesh, the State of Uttar Pradesh, Parliament, Government, Finance, the State List, AED, NDC, the Central Government, State, State, Maharashtra, the Parliament of 1956 Act and 1957 Act, State, U.P., U.P., Union, U.P., State, State, State, State, State, the State Government, State, State, the State Government, State, State, State, State, the U.P. Trade Tax Act, State, Additional Advocate-General, Legislature, the State Legislature, State, Union, Article 246 Parliament, Parliament, Clauses, Parliament, State, Parliament, Legislature, Legislature, Legislature, Council, R.R Engineering Co., Ralla Ram, the Federal Legislature, the Provincial Legislature, Union of India, the Supreme Court, AC 710, Govind, Buxa Dooars Tea Co. Ltd., India Cement Ltd., State of, State of Andhra Pradesh, the State Legislature, the State Legislature, Legislature, the State Legislature, Legislature, Legislature, Legislature, K.C. Gajapati, The Orissa Agricultural Income-tax (Amendment) Act, Legislature, K.C. Gajapati Narayan Deo, Legislature, Sales Tax, Legislature, Bengal Immunity Company Limited v. State of Bihar, State of Andhra Pradesh, State, See Frick India Ltd., Union of India : ', Maharashtra Tubes Ltd., State Industrial and Investment Corporation of Maharashtra Ltd, Court, Bengal Immunity Company Limited v. State of Bihar, the British Parliament, the Constituent Assembly, Court, Board of Muslim Wakfs, the Supreme Court, Hotel Balaji v. State of Andhra Pradesh, Maharashtra Tubes Ltd., State Industrial and Investment Corporation of Maharashtra Ltd, Supreme Court, State, Clauses, State, State, State, State, State, State, Explanation, the State Government, U.P. Trade Tax Act, Legislature, Sections 6, Buxa Dooars Tea Co. Ltd., The Supreme Court, State, State, Legislature, Reliance, State, Titaghur Paper Mills Co. Ltd., List, State, Madras v., Gannon Dunkerley & Co., Madras) Ltd., the Government of India Act, the State Legislature, the State Legislature, the State Legislature, Legislature, State, the State Legislature, the State Legislature, Legislature, International Edition, U.P., State, the State the Legislature, Reliance, Central Provinces, Berar Sales of Motor Spirit, Lubricants Taxation Ac, the Provincial Legislature, Government of India Act, the Provincial Legislature, Legislature, Federation of Hotel & Restaurant Association, Union of India, the Massachusetts 5, Maharashtra 1983 Tax LR 2770, T.V., Western India Theatres Ltd., Cantonment Board, Maharashtra 1983 Tax LR 2770, State, Federation of Hotel & Restaurant Association, Union of India, State, Legislature, Legislature, Court, State, Central Provinces, Berar Sales of Motor Spirit, Federation of Hotel & Restaurant Association, Union of India, State, Legislature, State, State, State, State, State, State, State, State, Legislature, State, Express Hotels Private Ltd, Western India Theatres Ltd., Cantonment Board, State Legislature, Additional Advocate-General, De, Broom, Legal Maxims

NORP: J.1, Indian, inter-State, inter-State, East Punjab, Hari, Indian, Hindu

DATE: 1994, 14th May, 1994, 28th May, 1994, 1768, 28th May, 1994, 15th June, 1994, 1956, 1994, 1994, 1st June, 1994, 1994, 24th September, 1994, 25th September, 1994, September 25, 1957, 84, 1975, 1994, 1st June, 1994, May 28, 1994, the same day, May 28, 1994, June 15, 1994, September 24, 1994, September 25, 1994, June 1, 1994 to September 24, 1994, 1994, 1991, 1994, 1994, 1994, 1994, 1994, 1994, 1994, 1994, 1956, 1957, 1975 11, 1956, 1957, 1935, 1935, '48, 54, '54, 1956, 54, '54, 1982, 1956, 1956, 1957, the 1st April, 1958, 1st April, 1958, the financial year, 1st April, 1984, the financial year, that financial year, that financial year, 1st day of April, 1958, October, 1958, 1st of April, 1958, that financial year, April, 1953, December, 1956, the preceding several years, 1957, 24th December, 1957, 1985-86, 1993-94, a period of, eight years, 1994, August, 1994, May, 1994, December 1956, 1957, December 1956, 1956, 23, 1944, 1985, a year, a year, one month, 1944, one year, 1933, 1993, 32, 1950, 46, ' 35, 42, a year, 44, 45, 1994, 46, a year, 9, 1987, 49, August 3, 1950, January 25, 1951, 1944, 1959]1SCR379, 1935, 54, 57, 58, 45, 1935, 45, 45, 45, 45, 14, 50, LR 2512, 1938, 1938, 50, September 24, 1994, September 25, 1994, June 1, 1994 to September 25, 1994, a day

CARDINAL: 382)/93, 382)/93, 382, up to, 213, 245, 246, 265, 269, 286, 301, 304, 22, 8, 150, 22, 1994.2, 245, 246, five, ten, 25, 50, 92, 150, 1994.4, 619, 1994(T, 1, 591, 1, three, 2, 3, 7, 9, 50, 60, 30, Only less than 4, 586, 637, 628, 591, 710, 613, 683, 840, 730, up to, up to, 84, 246, 92, 48, 48, 92, 54, 55, three, 2, 3, 286, 2, 1, 3, 92, 92, 92, 29, 29, 286, 2, 3, 14, One, three, 4, 1, 2.Reference, more than 4, up to 25, 32, 1, 2, 39.57, 139.85, 619(T, 12, 20, more than 4, 84, 92, 2, five, ten, one, 1, 2, 3, twenty-five, two, 4, 6, one thousand, 6, 9, 24, 84, 92, 26, two, 27., 1, 3, 1, 2, 1, 246, two, 28, 29, 1980]3SCR1, 1, 2, two, 1972]83ITR582(SC, 30, 1985]155ITR144(SC, 1989]179ITR91(SC, 6, two, 1991]188ITR690(SC, 49, 49, two, 33, 34, two, 1954]1SCR1, 12, 6, 1966]59ITR243(SC, 1954]1SCR1, 1978]1SCR338, 36, 1955]2SCR603, 37, 1959CriLJ1223, 50, 38, 1991]2SCR599, 39, 40, seven, 1955]2SCR603, 1979]2SCR148, 41, 1991]2SCR599, 1993]1SCR340, 43, two, 8, one, two, one, one, 1, 1, 2, 2, 47, 8, 10, 1989]179ITR91(SC, 50, 1976]2SCR690, 84, 51, 52, 1985]3SCR26, 54, 48, 54, 48, one, 55, 56, 2., 62, 50, 45, 48, 59, 50, 45, 50, 50, 1989]178ITR97(SC, 459, One, three, three, 60, 61, 50, 1976]2SCR690, 62, 63, 1989]178ITR97(SC, five, 97, 62, 1976]2SCR690, three, 1, 1989]178ITR97(SC, 1976]2SCR690, One, 1976]2SCR690, 62, 1989]178ITR151(SC, 67, 62, 68, 69, one hundred and fifty, 70

PERSON: pan masala, zarda, khaini, Articles 14, Ordinance, pan masala, khaini, pan masala, pan masala, pan masala', Civil Misc, Civil Misc, Satya Narain Gupta, pan masala, Rajnigandha, pan masala, Civil Misc, Registered Ramganj, khaini, Orissa, Madhya Pradesh, Civil Misc, Nos, Bandar Dholak Chhap', Civil Misc, Sri Shanti Bhushan, Civil Misc, Sri Raja Ram, Sri Satya Narain Gupta, Civil Misc, Sri S.P. Gupta, Civil Misc, Sri Sudhir Chandra, Civil Misc, Articles 245, A)(a, includes--, Reasons, Bill, Bill, Schedule, pan masala, John Mathai, Sri Man, Mohan Singh, Ordinance-, Schedule, pan masala, Levy, List I., Zila Parishad, C.E. Kerr, Harbhajan Singh, Ganga Saran, Tamil Nadu, Narayan Deo, R.S. Joshi, Bhinka, Charan Singh, Bench, Radha Kishan, Ordinance, Ordinance, Abdul Kadir v. State, pan masala, pan masala, Orissa, pan masala, pan masala, pan masala, pan masala, Britannica, Webster, List I., Britannica, Britannica, Grahak Panchayat, Grahak Panchayat, Abdul Kadir's, Anal Chowdhury, Abdul Kadir v. State, A.B. Abdul Kadir v. State, it.64, Abdul Kadir's, Poona, pan masala, Shri Sudhir Chandra, W. Scott

MONEY: 98 per cent, 25 per cent, 4 per cent, 15 per cent, 40 per cent, 30 per cent, 10 per cent, 96 per cent, 25 per cent, 4 per cent, 4 per cent, 2.192 per cent, 1957 Act, 4 per cent, 15 per cent, four per cent, 1 per cent, 1.1/4 per cent, forty per cent, 1

GPE: India, Kanpur, the States of Gujarat, Bihar, States, States, Bihar, Assam, Bengal, etc.9, India, India, India, Clause, States, States, India, States, States, States, States, States, Centre, States, U.P., States, States, States, U.P., States, Ordinance, Clause, Alberta, Alberta, Venkateshwara, Orissa, States, U.P., the State of Gujarat, Kalawatibai, Soiryabai, Kalawatibai, Soiryabai, Kerala, masala, masala, jewellery, masala, Province, India, Centre, Province, Centre, Province, Province, Encyclopaedia, Mumbai, Mumbai, Kerala, Kerala, Gujarat

WORK_OF_ART: Ordinance, the Writ Petition No. 730(T, Ordinance, Ordinance, Ordinance, Ordinance, Ordinance, Ordinance, Maxwell on Interpretation of Statutes', 10th Edn., Ordinance, Ordinance and Clause, Ordinance, Tenth Edition

ORDINAL: Second, first, first, first, 1st, firstly, first, first, first, first, first, first, first, first, second, third, fourth, Second, first, second, first, first, second, first, second, first

PERCENT: 15 percent

LOC: the North-Eastern States, Central, Central, Kashmir, Madras

PRODUCT: 286, Report, Articles 245, Saran, Schedule

EVENT: List II

TIME: between an Act, 24 of that Act

FAC: the Bombay High Court