State of Punjab and ors. Vs. Amrit Banaspati Co., Ltd. and ors.

Decided On : Jan-25-1977

Court : Punjab and Haryana

LAW: conditions:-- 1, Article 226 of the Constitution, the Article 226 of the Constitution in, Article 226 of the Constitution, the Evacuee Property Act, Constitution, Section 8, Section 115, the Indian Evidence Act, Section 115 of the Evidence Act, Constitution, Article 226 of the Constitution, the Tobacco Vend Fees Act, the Sales Tax Act, Rule 3, Rule 3, Rule 3, Section 30, Section 12, the 'Act, Section 6, Section 30, Section 27 of the Act, Section 27(2, Section 30, Section 30, Section 30, Article 39(c, Constitution, Constitution, the Sales Tax Act

PERSON: O. Chinnappa Reddy, Dhandari Kalan, Rajpura, Large Scale, Shrimati Sarla Grewal, Shrimati Sarla Grewal, Shrimati Sarla Grewal, Shri Khaitan, Shrimati Grewal, Shrimati Grewal, Shri Khosla, Shri Khosla, Sd/- Sarla Grewal, Shrimati Sarla Grewal, Shri Khaitan, the D. I., i. e., Dhandari Kalan, Rajpura Estate, Shri Khaitan, Shrimati Sarla Grewal, Chandigarh, Shrimati Sarla Grewal, Shrimati Sarla Grewal, Shrimati Grewal, Rajpura, Rajpura, Patiala, Sugan Mal v. State, Ram Trilok Nath v. State of, Sugan Mal's, Ulhas Nagar Municipality, K.P. Joseph, Shri Nehra, Ram Kumar, presently.20, Juris Secundum, Vol, Robertson, Robertson, Denning, A.G., Tobago V. Bourne, Dyson, Robertson, Denning L. J., Denning L. J's, Denning L. J's, Alexander Turner, Spencer Bower's, says'A, Robertson, Alexander Turner, Corporation Sole, Parker C. J., Kok Hoong, Leong Cheong Mines, Shri Nehra, Ram Kumar, Ramanathan Pillai, Ramanathan Pillai v. State, Ramanathan Pillai, Ram Kumar, Palekar J. observed:--'We, Palekar J., Ram Kumar, Shri Nehra.33, Custodian, B.K. Agarwala, Ram Kumar's, Ramanathan Pillai's, B.K. Agarwala, Ram Kumar's, Ram Kumar's, Chandrasekhara Aiyer J., Ulhas Nagar Municipality, Chand Hemraj, Andh Pra, Robertson, Denning J., Ram Kumar's, Ramanathan Pillai's, B.K. Agarwala, Ram Kumar's, Purchase, Shri Khaitan, Shrimati Grewal, Shri H.L. Sibal, Shrimati Grewal, Shri Khaitan, Rajpura, Shri Khaitan, Shrimati Grewal, Shrimati Grewal, Shrimati Grewal, Shri H.L. Sibal, Shri Nehra, Shri Nehra, Shri Khaitan, Shri Khosla, Shri Nehra, Schedule, Schedule, Schedule, Acl, sanction.56, Civil Writ

ORG: the Civil Writ Petition, the Government of Punjab, Industrial Development, the 'New Policy', State, Government, Mohali, the Punjab Financial Corporation, Amrit Banaspati Co. Ltd., the Government of Punjab, Industries Department, Vanaspati Unit, Inter-State Sales Tax, the State Government, the Punjab Financial Corporation, State, Small Scale Industries, Government, Government, the Government of India the Company's, Company, Government of Punjab, Industries Department, Company, Vanaspati Unit, Company, the Electricity Board, the Sales Tax Department, Company, Company, Rajpura, Government, Company, Company, Rajpura, Company, Rajpura, Company, Rajpura, the Government of Punjab, the Industries and Finance Ministers, Company, Amrit Vanaspati Factory, Punjab, Ludhiana, Rajpura, Rajpura, FS, the Industrial Estate at, Rajpura, Rajpura, Company, Industries, Departments, Rajpura, Inter-State Sales Tax, Company, Inter-State Sales Tax, Government, Inter-State Sales Tax, Government, Company, Company, Industries Department, Industries Department, the Punjab Government, Company, Company, Rajpura, Company, the Union of India, the Government of Punjab, the Director of Industries, the Director of Industries, Inter-State Sales Tax', The District Excise & Taxation, Industries Department, Company, the Vanaspati Industry, Rajpura, Inter-State Sales Tax, the Industries Department, the Finance Department, Amrit Banaspati Co., Rajpura, the Government of Punjab, Inter-State Sales Tax, Company, Rupees 27,00,000/-, the Punjab National Bank.11, the Industries and Finance Ministers, Vanaspati Unit, the Town and Country Planning Department, the Vanaspati Unit', Shrimati Grewal, the Finance Department, Finance, Finance Department, Industries Department, the State Town Planner, M/s. Amrit Banaspati Co. Ltd., Vanaspati Industry, Amrit Banaspati Co. Ltd., Company, Finance Department, the Finance Department, M/s. Amrit Banaspati Co., the Amrit Banaspati Factory, the Government to M/s. Amrit Banaspati Co., the State Government, you.2, The State Town Planner, Vanaspati Ghee, the Government of Punjab, Rajpura, Company, Company, the Director of Industries, Company, the State of Punjab, the Punjab General Sales Tax Act, Company, Inter-State Sales Tax, the Central Sales Tax Act, Company, the District Excise, Company, Company, the Government of Punjab, Company, Company, Company, Government, Company, the Government of Punjab, Department, the Sub-Committee, the Cabinet Sub-Committee, the Cabinet Sub-Committee, Government, the Industrial Policy, Company, Rajpura, Company, the Foundation Stone, Company, Inter-State Sales Tax, Government, Company, Inter-State Sales Tax, Inter-State Sales Tax, The Government of Punjab, Company, Inter-State Sales Tax, Shri D.S. Nehra, the Government of Punjab, the Supreme Court, Madhya Pradesh, AIR 1965, Court, AIR 1976 Punj & Har 304, the High Court, the High Court, Courts, Union of India v. Indo-Afghan Agencies, AIR 1968 SC 718, Century Spinning and, Manufacturing Co., AIR 1971, Union of India, AIR 1973, SC, Government, Equitable Estoppel, Government, the Supreme Court, Union of India v. Indo-Afghan Agencies Ltd., the Supreme Court, U.P., AIR 1976 SC 2237, Equitable Estoppel, Government, Public Authority, Corpus Jurig Secundum, State, State, State, State, State, State, State, State Governments, State, State, Equitable or Promissory Estoppel against Public Authority, Falmouth Boat Construction Co. Ltd., Howell, Wells, Housing and Local Government, Lever Finance Ltd., London Borough Council, Liverpool Taxi Owners' Association, Crown, Crown, Crown, Crown, Crown, War Office, Crown, Crown, the Prince of Wales v. Collom, Crown, Crown, the Judicial Committee, Crown, the War Office, Falmouth Boat Construction Co. Ltd., Howell, the House of Lords, Howell, Falmouth Boat Construction Co. Ltd., AC 837, Crown, Crown, Howell, Falmouth Boat Construction Ltd., Crown, A.G., Victoria v. Ettershank, AC 699, Liverpool Taxi Owners' Association, Corporation, Corporation, Corporation, Vide Maritime Electric Co. Ltd., General Dairies Ltd., AC 610, AIR 1937 PC 114, Corporation v. Hodgson Ltd., QB 416.28, the Privy Council, Court, Court, Crown, Crown, Crown, the Supreme Court, the Supreme Court, U.P., AIR 1976, the Supreme Court, the Supreme Court, the Supreme Court, Union of India v. Indo-Afghan Agencies Ltd., AIR 1968 SC 718, the Supreme Court, Indo-Afghan Agencies, the Supreme Court, AIR 1973, Jurisprudence, State, State, Stale, AIR 1973, Government, Government, The Supreme Court, The Supreme Court, the Supreme Court, the Supreme Court, Government, the Supreme Court, U.P., AIR 1976 SC 2237, State, AIR 1973, the Supreme Court, Gwalior Rayon Silk Manufacturing, Government, The High Court, Government, U.P., The Supreme Court, the House of Lords, Falmouth Boat Construction Co. Ltd., Howell, the Supreme Court, the House of Lords, Crown, Crown, The House of Lords, Evacuee Property, AIR 1974 SC, The Supreme Court, High Court of, Malhotra, Sons v. Union of India, AIR 1976, J&K, approval:--'The Court, Government, Government, Government, The Supreme Court, the Supreme Court, Federal Crop Insurance Corporation, Merrill, Government, Government, Government, Congress, The Supreme Court, the Insurance Corporation, Government, Corporation, the Supreme Court, AIR 1976 SC 2237, AIR 1973, The Gwalior Rayon, Silk Manufacturing Company's, AIR 1973, Howell, Falmouth Boat Construction Co., Crown, Crown, Asst, Evacuee Property, AIR 1974 SC, Court, the Evacuee Department, Federal Crop Insurance Corporation, Corporation, the Supreme Court, the Supreme Court, Court, Government, the Supreme Court, the Supreme Court, Government, Government, Government, State, the Supreme Court, the Supreme Court, AIR 1976 SC 2237, Collector of Bombay v. Municipal Corporation, AIR 1951, SC, the Government of Bombay, the Corporation of Bombay, Government, Government, the Bombay City Land Revenue Act, Corporation, The Supreme Court, Corporation, Corporation, the Corporation ....., Court, Jenkin C.J., Union of India v. Indo-Afghan Agencies, AIR 1968 SC 718, Supreme Court, Equitable Estoppel, Government, the Union of India, Certificate, the Supreme Court, the Union Government, The Supreme Court, Import Certificate, State, The Supreme Court, the Union of India, Government, Court, Supreme Court, Collector of Bombay v. Municipal Corporation, Government, Government, Jurisprudence, the Supreme Court, State, Century Spinning and Manufacturing Co., AIR 1971, the High Court, the High Court, The Supreme Court, the High Court, the Supreme Court, the High Court, the Supreme Court, Mathra Parshad, Sons v. State of Punjab, AIR 1962 SC 745, Government, The Supreme Court, the State Government, AIR 1971, Government, Government, The Supreme Court, Government, Union of India v. Indo-Afghan Agencies Ltd, AIR 1968 SC 718, the Supreme Court, Court, Court, Government, Government, House, ILR, the Andhra Pradesh High Court, the Board of Revenue, Court, Court, Crown, Malhotra, Sons v. Union of India, AIR 1976 J & K 41, the Government of India, Government, the High Court, the Supreme Court, AIR 1976 SC 2237, State, State, the High Court of Jammu, the Supreme Court, AIR 1973, AIR 1973, Evacuee, AIR 1974 SC, Haryana High Court, the Government of Punjab, the Supreme Court, AIR 1976 SC 2237, the Supreme Court, it.46, Governmental and Public Authorities, Government, Government, Parliament, Parliament, Parliament, Parliament, Parliament, Government, State, State, State, Rajpura, Government, Sales Tax, Inter-State Sales Tax, Company, Company, Rajpura, Company, Finance, Company, Company, Rajpura, Company, Company, Rajpura, Company, Industries Department, Sales Tax, Company, Government, Company, Government, Company, Sales Tax, Purchase Tax, Inter-State Sales Tax, State, Finance Department, Governmental Policy, the Government of Punjab, the Government of Punjab, Company, Government, Sales Tax, Company, Company, Company, Company, Shri Nehra, Shri O.P. Jain, the Government of Punjab, Government of Punjab, the Cabinet Sub-Committee, Sales Tax, the Cabinet Sub-Committee, the Food and Supplies Minister, Industries Department, Finance, the Finance Department, the Industries Department on 'Industrial Development-New Policy of Punjab Government', the Cabinet Sub-Committee, the Cabinet Sub-Committee, Sales Tax, the Cabinet Sub-Committee, Company, the Cabinet Sub-Committee, Inter-State Sales, PurchaseTax, theGovernment, Sales Tax, The Cabinet Sub-Committee, the Cabinet Sub-Committee, Shri Nehra, the Cabinet Sub-Committee, the Cabinet Sub-Committee, the Government of Punjab, Company, Sales Tax, the Cabinet Sub-Committee, Company, Rajpura, Company, Rajpura, Government, the State Government, the State Government, Government, State, Government, Government, Sections 6, Societies, Company, State, State, State, the Consolidated Fund, State, the Government of Punjab, Company, Company, the Cabinet Sub-Committee, the Punjab General Sales Tax Act, Inter-State Sales Tax and Tax, Company, Inter-State Sales Tax

NORP: so.2, Punjab, inter-State Sales Tax, Punjab, Punjab, Punjab, Punjab, Punjab, Punjab, Joint, Incentives, Letters, Mandamus, Mandamus, American, American, stated,'A, Jf, Indian, American, American, American, Custodian, Indian, Indian, Punjab, Indian, American, Punjab, Joint

DATE: 1966, five years, ten years, five years.2, 16-10-1968, 9-10-1968, 16-10-1968, 17-10-1968, 16-10-1968, October, 1968, October, 1968, 1969-70, 25-10-1968, five years, every quarter, five years, twenty fifth October 196B, December 1966, every financial year through, five years, an early date.10, five years, 21-4-1969, 29-5-1969, '13, 21-11-1969, 21-8-1970 ', December 1969, the period January to March, 1969, 16-7-1971, 1558, 1972, 1966, five years, 15-12-1966, 1588 of 1972, 1966, January 1969, 1975, 1972, 1975, 1970-71, 1971-72, 1972-73, 1976, 1968, '21, 31, '22, recent years, 1949, 1950, 1987, 1970, 1972, '23, 1916, 1895, 1866, 1884-9, 1949, '25, 1950, 1951, 1949-2, 1884, 1972-2, 1937, 1961, 1962, 1964, ' long ago, 1950, 1947, the day, 2734, 1951, 1947, 1952, 1865, a period of, seven years, a period of, seven years, '41, '42, 2399, '43, 1972, 1971, 1949, '44, five years, 16-10-1968, five years, 16-10-1968, 16-10-1968, 14-5-1969, 14-5-1969, 14-5-1969, 14-5-1969, 14-5-1969, five years, 15-12-1966, 15-12-1966, 20-12-1966, 1967, 1968, 15-12-1966, five years, last year, five years, five years, 15-12-1966, 1967, 1968, five years, 1971, 1966, 20 days, a period of, 3 years, 12, 30, 30, 1970-71, 1971-1972, 1972-73, 1975, 1975, 1588 of 1972, 1975

CARDINAL: three, 20, five, 1-6-1968, 2, 2 1/2, 17 1/2, 7 1/2, 16-10-1968.5, 16-10-1968, 1, 2/3, 1.5, one, one, 35, 11, over two, forty five, two, 13, 23, 25, 13, 25, 23, 25, 25, 13, 1-4-1969, 3, 4, 25, 6-3-1969, 60,00,000/-, 50,00,000/-, 1-4-1969, 17-4-1969, 1-5-1969, 2, 27, 16, 26-11-1969, 3-4-1970, 35,141.32, two, 35,141.32, 6-4-1972, 35,141.32.15, 16-6-1969, 16-6-1969, 14, 2, 16-6-1969, 14, 368, 78, 303, 19, 818, 166, 822, 169, 138, 412,'When, 1, 2, 1, 1000, 3, 732, 2, 589, 2, 2, 2, 9, 3, 115.26, 589, 2, 1, 1, 300, 783, 123:--'Generally, 783, 123, 1, 538, 41, 232, 232, 43, More than half, 469, 29, 169, one, 1, 2, one, three, 1, One, 16-10-1968, 16-10-1968, 25, 11, two, 13, 23, 16-6-1969, 16-6-1969, 10-4-1969, 14, 16-6-1969, 1-4-1969, 3-4-1970, 7, 6-3-69, three, 14, 15-12-66, 14, 2, 12, 12, 265, 266, one, 16-6, 15-12-1966, 368

MONEY: 4 per cent, 20 per cent, 20 per cent, 50 per cent, 2 1/2 per cent, 5 per cent, 20 per cent

QUANTITY: five miles, 12 to 15 acres, 100 tonnes, 100 tonnes, 15 to 20 acres, 1-1.5 acres, about 22 acres, 12 acres, 70 acres, 12 acres, 12 acres, the 22 acres, 10 acres, 12 acres, 81.87 acres, 12 acres

FAC: the Civil Writ Petition, Atkin J., Lieutenant Governor, Civil Writ No

GPE: Vanaspati, Ghaziabad, Vanaspati, Vanaspati, Vanaspati, Vanaspati, Ghaziabad, Vanaspati, Vanaspati, Vanaspati, Rajpura, F.D., Vanaspati, Rajpura, Rajpura, Rajpura, Vanaspati, Vanaspati, Vanaspati, States, C.W., Excise Commr, the United States of America, stated:--'The United States, the United States, Corpus, the United States, the United States, the United States, England, Westminster (City, A.G., Trinidad, Ramsden, Plimmer, Wellington, Normand, Plimmer, Davenport, England, Excise Commr, Kerala, Government, Governmental, Kerala, Excise Commr, Kerala, Excise Commr, Asst, Jammu, Jammu, the United States, US, Governmental, Ramsden, Bombay, Narinder, Asst, Jammu, Governmental, Vanaspati, Vanaspati, Purchase, U.O., G.S. Musafir, decisionFinancialimplicationTAXATION, Vanaspati

PERCENT: 20 to 25%

LOC: Units, Single, Single Judge, Single, Single Judge's, Kashmir, Kashmir, Kashmir, Kashmir, Shri Sibal, Shri Sibal

WORK_OF_ART: 'the Industrial Development-New Policy of Punjab', Equitable Estoppel', Equitable Estoppel', 1st Edition, Vol, Jurisprudence 2nd Edition

PRODUCT: L.P.A., a Full Bench, 718, Crown, LR 1 HL 129, LR 6 PC 354, public.32, Crown, Ministers, Memorandum, Shri Sibal

ORDINAL: first, First, second, first, second, first, first, first, first, first, firstly, thirdly

EVENT: AC 83, SC 2641, SC 2641, SC 2641, AC 837, US 380, Tax LR 1421, SC 2641

LANGUAGE: English, English

TIME: 26-11-1969