National Aluminium Company Limited and ors. Vs. State of Orissa and ors.

Decided On : Jan-17-2008

Court : Orissa

LAW: Article 304(b, Constitution, Article 255 of the Constitution, Section 26, Section 3 of the Act, The Constitution Bench, Article 301, Article 301 of the Constitution, Article 301, Article 304(b, Article 301, Article 301, Article 301, Section 36 of the Act, Article 301 of the Constitution of India, The Constitution Bench, Constitution, The Constitution Bench, Article 301, Article 301, Article 301, the Constitution Bench, Article 301, the Constitution Bench Article 301, Article 301, Article 301, Constitution, Article 304(b, Article 301, Clause, Article 303, Article 304, Article 301, Article 303, Article 301, the Constitution Bench, Article 301, the Constitution Bench, Article 304, Article 301, Article 304(a, Article 301, Article 301, Article 304(b, Article 301, the Constitution Bench, the Constitution Bench, Constitution, Section 36 of the, Section 36 of the Act, Section 36 of the Act, the Constitution Bench, the Constitution Bench in Jindal (2, the List II, Section 131, Section 2 of the Act as follows:(d, Section 3 of this Act, Section 3, The Constitution Bench, Article 301 of the Constitution and, Article 301, Constitution, Article 302, Article 301 or, Article 303, Article 301, Article 301, Article 301, Article 302, Article 304, Article 301, Article 301, Article 302, Article 302, Article 303, Article 302, Article 303.(a, Article 301, Article 303, Article 304, Article 304, Article 301, Article 303(1, Article 304, Article 302, Article 301, Article 304, Article 303, Article 301, Article 301, The Constitution Bench, Article 301, Article 301, Article 301, the Constitution Bench, Article 301 of the Constitution, Article 304(b, Article 301, Article 301, Article 301, Article 301, Article 304, Article 301 or, Article 303, Article 301, Article 304, Article 304, the Constitution Bench in Jindal (2, Article 301, Section 36, Constitution, Article 304(b, Constitution, Article 304(b, Article 304(b, Article 301, Article 301, the Constitution Bench, Article 304(a, Article 304(b, Article 304(a, Article 304, Article 304(a, Constitution

PERSON: I.M. Quddusi, Articles 301, Anr, Bench, Bhagatram Rajeevkumar v. Commissioner, Bihar Chambers, Anr, Bhagatrams, Bihar Chamber, Bhagatram Rejeevkumar v. Commissioner of, M.P. 1995 Supp, Bench, Justice A. Pasayat, S.H. Kapadia, Bhagatram, Bihar Chambers, Shri Debi Prosad Pal, Anr, Jindal Stainless, Articles 301, State, Sri J. Patnaik, Jindal Stainless, Bench, Krusak Bazar, Demand No.7, Border Check Gates, Paragraphs 4, Major, Bridges, Depart, Bridges, Bridges, Year Major, Maintenance Expenditure ||__________________________________________________________________________||, Cap, Maintenance Expenditure ||_____________________________________________________________________||, Cap, M.R. Panda, Roads, Bridges, Roads, Bridges, Panda, Orissa Zilla Parishad Act, Orissa Panchayat Samiti Act, Hata, Haryana, Bench, Bill, Bill, Bill, Bill, Bill, therein;(j, Articles 301, Bill, Articles 301, State(s, State(s, Articles 301, Articles 301, Articles 301, Shri Jagannath Patnaik, Bhagatram Rajeevkumar v. CST, Supp, Bhagatram, Jindal, M.R. Panda, Panda, Jindal, A.K. Samantaray

NORP: J.1, Hon'ble, Hon'ble, Hon'ble, Goods, Urban, Urban, D., D., D., inter-State, Rules, Lists, inter-State, Hon'ble

ORDINAL: second, First, Seventh, Secondly, first

ORG: Court, the Hon'ble Supreme Court, the State of Orissa, Orissa State Legislature, the Orissa Entry Tax Act, inter alia, grounds:(a, The State Legislature, State, Court, the Orissa Entry Tax Act, the State Government, Court, State, the Orissa Entry Tax Act, the Orissa Entry Tax, State, the Hon'ble Supreme Court, Civil Appeals, C.A. No, M/s. Jindal Stainless Limited, Haryana and Ors, the Supreme Court, Bench, Sales Tax M.P. and Ors, State of Bihar and Ors, Bench, Jindal Stainless Limited, Haryana and Ors, Atiabari Tea Co. Ltd., Automobile Transport, Sales Tax, State of Bihar v. Bihar Chamber of Commerce, the High Courts, Commerce, the High Courts, High Courts, Court, the Orissa Entry Tax, the Orissa Entry Tax Act, Automobile Transport, the State Legislature, State, State, the State Government, the Statement of Object, the State Government, the State Government, State, State, Jindal Stainless Ltd, Haryana and Ors, State, Atiabari Tea Co.'s, State, State, the State Legislature, State, the State Legislature, Union Territories, State, State, State Legislature, Atiabari Tea Co.'s, Automobile Transport's, Automobile Transport's, Courts, Automobile Transport's, State, State, the Orissa Entry Tax, Atiabari, State, State, Inter-State, State, State, State, State, State, Automobiles Transport's, State, intra-vires, the Hon'ble Supreme Court, the High Courts, Court, Hon'ble Supreme Court, Government, para-20 of Automobile Transport, AIR 1962 SC 1406, Trades, State, Entry Tax, the State Government, the Urban Local Bodies, ULV, State, Table, Urban, the State Government, the State Finance Commission, State, Entry Tax, the Entry Tax, State Roads, Express Ways, State, Union Govt, World Bank, the Public Exchequer, Entry Tax, State, the State Government through Industries Department, Growth Centers, State, the State Agencies, State, State, State, Trade and Commerce, State, Schedule, the State Government, Works, Housing and Urban Development Department, Rural Development Department, Panchayat Raj Department, W.R. Department, the State Government, Department, Entry Tax, State, State, Urban Local Bodies, the Industries Department, Infrastructure Development, State, State, the State Government, Departmental, Departmental, The State Government, the State Government, the State Government, the State Government, Page-58, TRS, NIL, ULB, ||Page-60 | Development, RF, DE, Collection, Capital, State, State, Cooperatives, Inland, ||______________|_________________|_______________|__________________|_________________||, ||______________|_________________|_______________|__________________|_________________||, ||______________|_________________|_______________|__________________|_________________||, ||______________|_________________|_______________|__________________|_________________||, Finance, Budget Documents ||, Industries Department, State, Infrastructure Development, Entry Tax ||______________________________________________________________|| Entry Tax, Direct Compensation, ||_______________________|______________________________________|____________________________________________________________________________| Compensation, Infrastructure Development, Entry Tax, H& UD, WR, RD, |18.75, Infrastructure Development, Entry Tax, State, Industries Department, State, State, State, State, State, State, State, the State Government, the Orissa Development Authority Act, Orissa Municipal Corporation Act, Atiabari Tea Co., State of Assam, Automobile Transport, Jindal Strips Ltd., State, Karnataka v. Hansa Corporation, Khyerbari Tea Co. Limited, the apex Court, Court, the Orissa Entry Tax Act, the State of Orissa, inter alia, the State Government, State, the Government Treasury, under:301, Parliament, State, Parliament, the Legislature of a State, State, State, Parliament, States-Notwithstanding, State, State, and(b, State, the Legislature of a State, State, State, the Union Legislature, the State Legislatures, Parliament, the State Legislature, thus:(a, Parliament, Parliament, Parliament, Parliament, State, Parliament, Parliament, the State Legislatures, State, the State Legislatures, Union Territories, State, State, the State Legislature, the State Legislature, Parliament, State Legislature, Atiabari Tea Co., AIR, Automobile Transport, Courts, M.P., Government, Court, State, Court, State, Khyerbari Tea Co. Ltd., Court, Court, Court, State, the Legislature of the State, the Legislature of the State, State, the Orissa Entry Tax Act, State, the Orissa Entry Tax Act, Court, Court, Court, Court, State of Bihar v. Bihar Chamber of Commerce, Bihar Chamber of Commerce, Atiabari Tea Co. Ltd., State of Assam, AIR, Court, the Orissa Entry Tax Act, Court, the State Government, State, State, State, State, State, State, the Orissa Entry Tax Act, State, Automobile Transport, National Highways, International Tourist Corporation, Malwa Bus Services, Video Electronics Case, AIR 1990, SC, State, Atiabari Tea Co, Court, the Orissa Entry Tax Act, State, Orissa Entry Tax Act, State, the Orissa Entry Tax

DATE: 1999, 1999, 20th of September, 1999, 1999, 1999, 1956, 2003, 2638, 2003, 3720, 3721, 3722, 2003, 2002, 1995 Supp.(1, two months, every year, para-19, 14th July, 2006, 14th July, 2006, 13, 16, 17, 18, 19, 21, 22, 23, 9.12.2006, 1999, The year, the year 1999-2000, 2006-2007, the year 2001, 2005-2006, each year, The year, each year, the years 1999-2000, 2006-2007, 2001-2002, 2006-2007, years 1998-1999, 2006-2007, last five years, the year 2000-2001, 2006-2007, years 1998-1999, 2006-2007, the years 1999-2000, 2000-2001, 2001-2002, 2002-2003, 2003-2004, 2004-2005, 2005-2006, 2006-2007, 15.5.2007, 15.5.2007, the relevant years, 2005-06, the year 1999-2000, the year 2006-2007, ||---------|-------------|-----------|--------------|-------------|----------------||1990-00, 12102, ||---------|-------------|-----------|--------------|-------------|----------------||2000-01, ||---------|-------------|-----------|--------------|-------------|----------------||2001-02, 12647, ||---------|-------------|-----------|--------------|-------------|----------------||2003-04, 12549, 26424, 14481, 179690, 28568, Sep. 07, 1999-2000, 1999-00, 2000-01, 2001-02, 2002-03, 2003-04, 2004-05, 2005-06, the year 2005-06, 3054, ||_______|________|________|________|_______|_______|_______|_______|_______||2003, the years 1999-2000, 2000-2001, 2001-2002, 2002-2003, 2003-2004, 2004-2005, 2005-2006, 1982, 1950, a year, that year, 1995, 1996, every year, each year, 52, 1981, 1983, 1009

CARDINAL: 304, 52, 2003,2633, two, 1, 26.9.2003, 2006]283ITR1(SC, 673, 1961]1SCR809, 1963]1SCR491, 19, 8, 1, two, seven, 1963]1SCR491, 2006]283ITR1(SC, 2, Five, 302, 304, 303, 304, 1, one, 26, two, 1, 19, Seven, only one, 2, 2, two, 12, 24, One, 9.12.2006.The, 5, 1, 38.65, 51.46, 34.18, 252.04, 313.07, 15.18, 133.58, 377.19, 15.18, 101.26, 384.93, 17.30, 463.34, ||---------|-------------|-----------|--------------|-------------|----------------||2006-2007|, 15, 6, 62, 1, ||--------|--------------|-----------|--------------|-------------|----------------||72428, 85.00, 1.16, 95.00, 1.60, 125.08, 105.00, 1.40, 149.72, 115.00, 2.85, 163.69, 119.52, 4.94, 479.21, 129.85, 10.48 | 45.86, 142.84, 10.34, 5, 34.18, 2.24, 114.20, 0.00, 194.04, 0.39, 143.54, 0.00, 252.04, 0.00, 114.70, 2.86, 313.07, 39.28, 261.32, 1.20, 377.19, 0.00, 196.00, 0.38, 384.93, 2.01, 355.97, 0.00, 463.34, 7.59, 303.49, 0.40, 2018.79, 51.51, 1489.22, 4.84, 3 to 9, 6, 0.02, 0.00, 31.87, 148.33, 433.97, 0.00, 84.93, 228.90, 114.97, 0.00, 94.83, 212.46, 84.30, 0.00, 105.00, 410.76, 131.20, 0.00, 114.83, 311.21, 82.51, 0.02, 0.01, 119.52, 477.53, 124.06, 0.02, 0.03, 129.26, 440.79, 95.15, 4.13, 0.04, 680.24, 2229.98, 110.46, 0, 0, 34.18, 194.04, 85.00, 252.04, 95.00, 313.07, 105.00, 377.19, 115.00, 384.93, 119.52, 357, 129.85, 370, 142.84, 5054, 7)| 13, 17)|No, 20)|No, 28, 101.21, 120.36, 221.57, 51.73, 49.48, 138.17, 117.62, 255.79, 73.51, 142.12, 149.17, 291.29, 71.39, 130.18, 114.70, 244.88, 67.17, 56.76, 140.34, 302.47, 442.81, 82.09, 57.44, 125.87, 196.00, 321.87, 76.63, 496.51, 91.56, 46.97, 175.59, 300.74, 476.33, 88.32, 87.27, 547.89, 373.88, 921.77, 4215, 13, 28, 36.49, 136.13, 59.55, 11.36, 70.91, 102.34, 21.51, 123.85, 57.04, 15.83, 76.23, 54.82, 131.05, 53.37, 15.43, 68.80, 74.40, 160.89, 60.18, 16.73, 76.91, 95.94, 45.14, 141.08, 71.13, 14.54, 85.67, 46.82, 151.79, 68.62, 16.13, 84.75, 115.19, 46.87, 162.06, 78.16, 2.18, 80.34, 122.56, 101.39, 223.95, 91.07, 22.96, 114.03, 144.06, 197.01, 341.07, 117.09, 28.06, 145.15, seven, 1961]1SCR809, 1963]1SCR491, 1, 2003)8SCC60, 1981]1SCR823, 1964]5SCR975, 2, 2006]283ITR1(SC, Two, 52, twelve, 1, 26, 36, 2, 304, one, 1, one, one, 1, 2, 303, 304, 1, one, 2, 1, one, 26, two, three, 304, 1, 19, 302, 304, one, 1964]5SCR975, seven, 1, 673, 9, 136, 19, 2, 56, 364, two, 2, seven

GPE: India, Rajasthan, Part XIII, India, States, India, States, States, Articles 302, Jindal Stainless, Road, U.D., U.D., Para-9, Ann-G/1, D/1, Jindal Stainless, India, Clause, India, India, States, India, States, States, Articles 302, Part XIII, India, Gujarat, Rajasthan, States, nature.15

PRODUCT: Bench, Roads, 0.04, 0.07, 3.96, 0.00, ||_______|________|________|________|_______|_______|_______|_______|_______||2000, ||_______|________|________|_________|__________|_________|____________||1998-99| 99.64, Article, 820

WORK_OF_ART: State of Assam, State of Assam

PERCENT: 20%, 433.97%, 117.97%, 84.30%, 131.20%, 82.51%, 124.06%, 95.13%

QUANTITY: 59 | ||---------|-------------|-----------|--------------|-------------|----------------||, 1 | 2 | 3 | 4 | 5 | 6, 194.04 | | 23.51, 15 | 64.20 |, 28552 ||, 625.32 |, 60 | | |, 6.89 | |, 1 | 2 |, 7 | 8 | 9 | 10, 0.00 | 0.00 | 0.00 |, 0.00 | 0.00 | 0.00 | 64.66, 0.00 | 0.00 | 0.00 | 70.74 ||_______|________|________|________|_______|_______|_______|_______|_______||2001-02|, 0.00 | 0.00 | 0.00 |, 0.00 | 0.00 | 0.00 |, 0.00 | 0.00 | 0.00 | 49.24, 138.54 | 357.97, 0.00 | 000 | 0.00 |, 0.00 | 0.00 | 0.00 |

TIME: 66189 | 15.23(RF, 9 | 10 | 11 | 12 ||--------|--------------|-----------|--------------|-------------|----------------||TRS |