Food Corporation of India Vs. State of Punjab and anr.

Decided On : Jun-22-2009

Court : Punjab and Haryana

LAW: Punjab Act No, the 2002 Act, the Punjab Infrastructure (Development & Collection) Act, the 2002 Act', Constitution, Section 4, Section 25, the 2002 Act, Article 266 of the Constitution of India;(viii, the CST Act, the CST Act, the PGST Act, the PAPM Act', the Punjab Rural Development Act, Article 226 of the Constitution of India, the PGST Act, Section 4, the PGST Act, Article 265 of the Constitution of India, the PGST Act, the PGST Act, the CST Act, Section 5(3, the PGST Act, the PGST Act, the PGST Act, the CST Act, Constitution, Article 286 of the Constitution of India.7, the FCI Act, Section 9, the PAPM Act, Section 12, the PGST Act, Section 15, the CST Act, Section 4(1, the PGST Act, Article 19(1)(g, Section 12, the PGST Act, the CST Act, Section 15(1, the CST Act, Article 19(1)(g, Constitution, Section 25, Section 4, Section 25, the 2002 Act, the PGST Act, the PGST Act, Section 25(1, Section 25(3, Section 15(1, the PGST Act, Section 25(1, Section 15, Constitution, Section 15, the CST Act, Article 265, Article 266 of the Constitution, Article 148 of the Constitution of India, Section 2(15, Section 15, Section 25, Section 25 of the 2002 Act, Section 27(1, Section 27(3, Section 25, Section 18 of the 2002 Act, Section 20(3, Section 25, Section 15, Section 15, the CST Act, Article 246, Section 22(3, Section 22(4, Section 25 of 2002 Act, Section 2(13, Section 27 of the Act, Section 10(23)(c)(iv, the Income Tax Act, Section 25, the 2002 Act, Section 18 of the 2002 Act, the 2002 Act, Article 19(1)(g, Article 266 of the Constitution, Article 14, Article 301 of the Constitution, Article 286(3, Section 4, the PGST Act, Article 301 of the Constitution, Section 4, Section 4, Section 4, Section 2(h, Section 6(1, Section 2(d, the PGST Act, Section 11, Section 4, Section 11, Section 5(3, the PGST Act, Section 25, Article 301 of the Constitution of India, Article 301 of the Constitution, Constitution, Article 246 of the Constitution, Constitution, the List II, Constitution, Section 5, Section 2, Section 3, Section 4 of the Act, Section 6 of the Act, Section 5, Section 11, Section 6, Section 7 of the, Section 5, Section 11, Section 2(d, Section 4, Section 9, Section 4, the PGST Act, the PGST Act, the PGST Act, the PGST Act, Section 4(1, Section 4, the PGST Act, Section 2 of the 2002 Act, Section 20 of the 2002 Act, Section 25, Section 53, Article 245, the List II, Section 6, Section 2(15, Section 6, Section 25, Article 301, Article 304 of the Constitution of India, Section 11, Section 11, Constitution, Article 245 of the Constitution, Article 246, Article 246, Article 246, Constitution, Constitution, Section 4(1, Section 6, Constitution, the Indian Constitution the State Government's, Constitution, Article 245 of the Constitution, Constitution, Article 246 of the Constitution, Article 248, Constitution, Article 246.There, Constitution, Constitution, the Constitution Bench, Constitution, Article 248 Clauses, Constitution, Section 15, the CST Act, Article 254 of the Constitution, a Constitution Bench of Hon'ble, the CST Act, Constitution, the VII Schedule of Constitution, Article 19(1)(g, Article 301 of the Constitution (PL see, Section 4, Constitution, A Constitution Bench of Hon'ble, The Constitution Bench of Hon'ble, the Constitution Bench

PERSON: Uma Nath Singh, Levy, Schedule III, Quid Pro Quo, Flour, Rice Mills, F.C1, Anr, Ludhiana Flour, Ludhiana v. State of Punjab and Ors, Mundi Kharar, Articles 254, Articles 286, Articles 286, Cabinet Secretariat, Rashtrapathi Bhawan, Ludhiana Flour, Flour Mill, Ludhiana, Haryana, Schedule, Ordinance, Ordinance, Mill, statements.14, Rice Millers, Gazette, Schedule III, Schedule, illegal.16, G.P.S. Mann, Expressways, Loan, Misc, Schedule, Schedule III, Para Nos, Kashmiri Lal Goel, Counsel, J.R. Sethi, Quid Pro Quo, Quid Pro Quo, Kewal Krishan Puri v. State of Punjab, Bawa Singh, Puneet Bali, Quid Pro Quo, Kewal Krishan Puri, Articles 301, List III, Articles 245, Schedule, Schedule, Schedule, Schedule, Schedule, Schedule I., Schedule, Schedule III, Schedule III, Schedule, Schedule, Schedule-Ill, Schedule, Kewal Krishan Puri's, Markfed, Markfed, Amol Rattan, hereunder:246, xx xx xx xx xx xx xx(2, xx xx xx.36, Schedule, Schedule, Schedule, Schedule, as:.to, Expressways, Level Bridges, Expressways, Chirgaon, xx xx xx xx41, Articles 245, V. Ramaswami, xx xx xx74, J., para 56)5, Madras, Counsel, Anr, Quid Pro Quo, Articles 286, Bench, Anr, Chirgaon, Kewal Krishan Puri, Anr, Anr, Bench, levy, Kewal Krishan Puri's

NORP: J.1, Punjab, Punjab, Punjab, Punjab, Punjab, Rules, agrarian, Punjab, Punjab, Compensatory, Punjab, Punjab, Punjab, Lists, Lists, inter-State, Punjab

CARDINAL: 112, 7, 7/8/98, 8.4.1999, 3, II, 8.4.1999, 15, 12.1.1999, four, 6676, 6676, one, one hundred, 2, 8.4.1999, 266, two, 286, 5000, 254, 8.4.1999, 39, 54, 254, 53/3, 10/99, 24.1.1994, two, 324, 8.4.1999, 8.4.1999, 1, 2, 3, 4, One, 1/-, 100, 12.1.1999, only 2, 16, 1, 8.4.1999, 16.4.1999 to 7.2.2000, more than one, as many as 16, only two, 2, 3, 6676, 1999.13, 1, 2, 3, 9.7.2002, 6, 22, 14.2.2003, 2, 11.7.2002, 6, 1, 3, 1/-, 2(11, 265, 266, three, 11.7.2002, 1857.92, 1,941.79, 10,197.55, 43,738.35, 1,857.92, 43,738.35, only 148.63, 898.30, one, 182.76, 3500, 1875.92, 231.56, 1,549.96, 38.17, 89.97, 3767.48, 10,197.55, 1,857.92, a few thousands, 43000, 1, 2, 3, 4, 8890, four, 1, 2, 3, 1, 5, 6, 8, 9, 3, 1.23, 8.4.1999, 1980(1, 416, 1.9.2008, one, 8.4.1999, 8890, 961, three, only two, 241, 1980(1, 416, 302, 303, 304, 241, 13, 66, 47, 245, 246, 254, 246, 1, one hundred, 8.4.1999);-, 8), 1, 1948-, 1, 8.4.1999, 15, 22, 53, 246, 66, 47, six, 1983(4, 353, 66, 3, 8.4.1999, 3, 8.4.1999, 2, 3, 3, 1, 1, 2, 56, 56, 7, 52, 33, 66, 2, only two, 12.1.1999, 8.4.1999, 1, 1, 5000, 40, three, 1857.92, 1990)3, 645, 66, 66, 2004(10, 201, two, three, three, one, three, three, 1, 81, 82, 92, two, 1, 44, 45 to 63, 1, 2, 97, 51, two, two, 42, 54, 56, two, two, one, 56, 2, 241, 66, 15, 301, 1979(4, three, 583, 1990(3, 645, 1980(1, 416, Three, 353, two-thirds, three-fourths

WORK_OF_ART: The Punjab Infrastructure Development Ordinance, 1998)/The Punjab Infrastructure Development Act, The Punjab Infrastructure (Development & Regulation, The Punjab Infrastructure Development Ordinance/The Punjab Infrastructure Development Act 1998, the Constitution of India, Collector of Central Excise, Ordinance and the Cess (Collection) Rules, The Excise and Taxation, Ordinance, The Excise and Taxation, List II, the Constitution of India, The Excise and Taxation, The Punjab Infrastructure Development and Regulation Board

DATE: 1998, 1998, 1999, 1998, 2002, 1998, 1998, 1998, 1998, before 12.1.1999, 1999, 2003, 2003, 1999, 1961, 1987, 1999, 11.11.1998, 10.11.1998, a week, 1956, 1998, 1992, 1998, 1998, 11.11.1998, 23.11.1998, 11.11.1998, 23.11.1998, 11.11.1998, 26.11.1998, 1998, 1961, 1998, 12.1.1999, 15.10.1998 to 11.1.1999.10, 1998, 1998, 1998, 23.11.1998, 11.11.1998, 1998, 1998, 2003, 2002, 1961, 1948, 11.7.2002, 2002, 1956, 1956, 54, 1998, 6349, 2002, 2002, 1998, 7066, 19.8.2002, 1956, 6343, 31.3.2009, 1961, 1999-2000, 2008-2009, 31.3.2009, 5 years i.e., 2001-2002, 2005-06, 2002, 31.3.2009, 31.3.2009, 2003, 2002, 2003, 1998, 2002, 1956, 1998 to 2002, 1948, 1998, 1998, 1961, 1948, 1998, 15.10.1998, 2003, Highways, 14, 17, 24, 26, 28, 35, 41, 52, 20, 25, 36, 38, 1998, 1998, 1948, 1998, 1998, 1961, 1998, 1998, 1998, 2002, 1998, 1998, 1998, 1948, 1948, 1998, 1998, 2002, 11, 13, 27, 2000, 2006, 2008, 1998, 63,, 64, 65, 11.11.1998, 1998, 1998, 1998-99, 31.3.2009, 1976, 1998, 1975, 1961

ORG: The Punjab Infrastructure Development Cess (Collection) Rules, the Government of Punjab (Department of Finance, The Punjab Infrastructure Development Cess (Collection) Rules, Articles 14 & 286, State, the Government of Punjab (Department of Finance, Sections 14, Sales Tax, the Central Sales Tax Act, Organisation, the Punjab Infrastructure Development Board, Food Corporation of India, General Mills Limited, Garg Rice & General Mills, Ors, Food Corporation of India, the Food Corporation of India, FCI, the State of Punjab, the Punjab Infrastructure Development Board, FCI, the Food Corporation of India Act, FCI, the Cess (Collection) Rules, the State of Punjab, Court, the Punjab Infrastructure Development Board, the Assessing Authority, PIDB, the State Government, The Government of Punjab (Department of Finance, the Cess (Collection) Rules, PIDB, the Punjab Infrastructure Development (General) Rules, State, State, State, the Punjab Infrastructure Development Fund, the PID Fund, Sections 14 & 15, Sections 14 & 15 of the Central Sales Tax Act and Section 5(3, Finance, Government of Punjab, the Cess (Collection) Rules, State Legislature, Sales Tax, Sections 14 & 15 of the CST Act and Section 5(3, FCI, Apex Court, Oil and Natural Gas Commission, every High Court, Tribunal, Committee, FCI, FCI, Punjab State Warehousing Corporation, Food and Supply Department, the Market Committee, the Rural Development Board, FCI, Finance, Cess (Collection) Rules, Sales Tax, Sections 14 & 15, the Central Sales Tax Act, General Mills Limited, Ludhiana, The State of Punjab, The Punjab Infrastructure Development Board, The Food Corporation of India, FCI, FCI, FCI, the Flour Mills, the Cess (Collection) Rules, the Cess (Collection) Rules, the Punjab Infrastructure Development (General) Rules, the Punjab Agricultural Produces Markets Act, FCI, FCI, the Cess (Collection) Rules, FCI, the State of Punjab, State, General Mills, The State of Punjab, The Punjab Infrastructure Development Board, State, the Government of Punjab, Schedule-Ill, the State of Punjab, the State Government, the Punjab Agricultural Produces Markets Act, Schedule-D, State, the State of Punjab, State, the Central Sales Tax Act, State, the State Government, the Comptroller and Audit General of India, Schedule 1 of the Act, the Sales Tax Authorities, the Assessing Authority, State, State, the State Government, BOT, Build-Operate-Own, BOO, Build Own Operate Transfer, State, State, Infrastructure Development Board, Board, the State Government, the State Budget, State, the State of Punjab, the State Government, the State of Punjab, the State Government, the Development Fund, the Punjab Infrastructure Development Fund, the State of Punjab, Board, the State Government, the State Budge, Board, the State Government, State, the State Government, the State of Punjab, the State of Punjab, Board, the Local Fund Examiner, PIDB, Board, the State Government, the Development Fund, PIDB, the State Budget, the State of Punjab, The Local Fund Examiner, The Government of India, Board, Board, 31.3.2009, Board, PIDB, PIDB, Board, the State Government, the Central Road Fund, State, the State of Punjab, PIDB, the State Government, Board, Board, Executive Committee, Income Tax Department, Railway, PIDB, State, Kharar-Phagwara Expressway, the Food Corporation of India, The State of Punjab, The Punjab Infrastructure Development Board, Assessing Authority, the Punjab Infrastructure (Development and Regulations, The State of Punjab, PIDB, State, FCI, FCI, PIDB, Consolidated Fund, Learned Counsel, Section 14 & 15(1, the Central Sales Tax Act, Learned Counsel, FCI, State, the Cess (Collection) Rules, Learned Counsel, Board, the Punjab General Sales Tax Act, Learned Counsel, the State of Punjab, the State of Punjab, Learned Counsel, the Apex Court, the Punjab Agricultural Produces Markets Act, Learned Counsel, the Punjab Infrastructure Development Board, Learned Counsel, the Punjab General Sales Tax Act, Schedule-Ill, Counsel, the State of Punjab, State, State, Learned Counsel, State, State, Learned Counsel, Jindal Stainless Limited, Country, State, Learned Counsel, Court, Jindal Stainless Limited, Learned Counsel, List III, State, State, Court, Learned Counsel, State, State, Counsel, State, Punjab Infrastructure Development Fund', Government, the Government of Punjab, State, Government, Government, the Punjab Agricultural Produce Markets Act, Learned Counsel, Government, the Local Fund Examiner, the Punjab Infrastructure (Development and Regulation) Act, the Local Fund Examiner, Government, the Government of Punjab, Legislature, Learned Counsel, the Punjab Infrastructure (Development and Regulation) Act, Counsel, Learned Counsel, Sub Section 2, Counsel, Counsel, State, Entries, State, Government, the State of Punjab, the State Government, Jindal Stainless Limited, Jindal Stainless Limited, Haryana Local Area Development Tax Act, Jindal Stainless Limited, Learned Counsel, State, Sreenivasa General, Learned Counsel, State, State, PIDB, Board, the Local Fund Examiner, Learned Counsel, the State Government, Government, the State Government, Court, the Executive Authority, Act.34, Learned Counsel, the Food Corporation of India, the State of Punjab, FCI, Additional Advocate General, the State of Punjab, State, State Legislature, the Government of Punjab (Department of Finance, the Cess (Collection) Rules, Clarificatory Notification, Parliament, Parliament, State, Parliament, the Legislatures of States:(1, Parliament, State, State, State, State, List II, List III, State, List I.17, List I.26, State, List, State Public Service, List, Court.(emphasis supplied).List III (Concurrent List):20, List, the Punjab Agricultural Produce Markets Act, the Cess (Collection) Rules, Lists II & III, State, the Punjab Infrastructure Development Board, Punjab Infrastructure Fund, State, the State of Punjab, State, the State of Punjab, State, Board, State, Board, State, State, State, Punjab Infrastructure Development Fund, State, State, Board, Board, Lists II & III, State, the Apex Court, Supreme Court, Town Area Committee, State Legislature, the State Legislatures, the State Government, List, Court, each State Legislature, State, State, Court, the Apex Court, the State Legislatures, the State Authority, State, Kesho Ram Industry Limited and Ors, the Apex Court, 246 & 248, Parliament, the Legislature of a State, State, Parliament, State, Parliament, the 'Union List', Parliament, State, the 'Concurrent List', State, the 'State List', Parliament, the Concurrent List, the Concurrent List, Parliament, Parliament, Court, Hoechst Pharmaceuticals Ltd., State of Bihar, Union, Parliament, the State Legislature, the Concurrent List, State, the Union law.(3), State, Parliament, Parliament, Lists, Legislature, Court, Legislature, Legislature, III, the Union List, the State Legislature, Sundararamier & Co., The State of A.P. Venkatarama Aiyar, Parliament, Parliament, Entries, AIR p.493, AIR p.494, Lists - List, Council, Paidanna & Sons, State Legislatures, Parliament, the Legislatures of State:(1, the Legislature of a State, Parliament, Parliament, the Concurrent List, Parliament, Legislature, State, the Legislature of the State, the Legislature of a State, Parliament, Legislature, State, State, Parliament, the Legislature of the State.42, State, Court, the Apex Court, Jindal Stainless Ltd., Haryana and Ors, State, Sections 14, State, FCI, Punjab State Warehousing Corporation, Food and Supplies Department, State, Market Committees, Rural Development Board, Slate of Tamil Nadu, State, Government, Srikrishan Das v., Town Area Committee, the Apex Court, Court, the Apex Court, Ors, the State of Orissa, S.C. 459, the Apex Court, State, the Apex Court, Sreenivasa General Traders, State of, Andhra Pradesh and Ors, Court

EVENT: Ordinance/Act and Rules, the 1998 Ordinance (No.7, the 2002 Act, the 1998 Ordinance/Act, the 1998, Ordinance/Act, the 1998 Ordinance/Act, the 2002 Act, the 2002 Act, the 2002 Act, the 2002 Act, the 2002 Act, the 2002 Act, the 2002 Act, the 2002 Act, the 2002 Act, the 2002 Act, the 2002 Act, the 2002 Act, the 2002 Act, Ordinance/Act, the 2002 Act, the 2002 Act, the 2002 Act, List II, the 2002 Act, List II, List II, List II, List II, List II, List II, List II

PERCENT: 1%, 3%, 6%, 1% and 3%, 6%, 6%, 2%, 4%, only @ 4%, 4%, 2%, 4%, 4%, 6%, 1%, 4%, 4%, 4%, 4%, 1%, 4%, 2% to 3%, 1% to 2%, 2% to 3%, 11%, 1%, 50%, 40%, 40%, 80%, 6-7%, 2%

GPE: valorem, Counsel, valorem, India, IA, valorem, Counsel, India, Patiala, India, Counsel, India, Counsel, Counsel, Counsel, Counsel, Counsel, S.C.C., Counsel, Counsel, Counsel, Counsel, Counsel, Counsel, S.C.C., India, Counsel, valorem, Counsel, Schedule-Ill., Counsel, Counsel, Counsel, Counsel, Singh, Counsel, States, States, Clause, labour.36, S.C.C., India, Centre, States, Province, Centre, Centre, G.K., Krishanan, A.I.R., S.C., S.C.C., A.I.R., S.C.C.

ORDINAL: first, first, first, Seventh, first, first, first, first, Seventh, Seventh, seventh, Seventh, first, first, Seventh

PRODUCT: P-3, Articles 265, Money, Lists II, 31.3.2009, Sub Section 2 of Section 18, Act inter-alia, Bench, Constitutional

LOC: Mills, Lists II, List III, List III, A.I.R. p.494, Madras

FAC: Sections 21, the Clarificatory Notification, The Hingir-Rampur Coal Co., Ltd.

TIME: the present Act, of hour

MONEY: 1998 Act, 1998 Act, 1998 Act