State of West Bengal and anr. Vs. E.i.T.A. India Ltd. and ors.

Decided On : Mar-05-2003

Court : Supreme Court of India

LAW: Section 2(6, Section 11, Section 14, Section 11, Constitution, Section 11, Section 11, Section 11(5, Section 11, Section 2(6, Constitution, Article 14 of the Constitution, Article 14 of the Constitution except, Article 14 of the Constitution, Section 2 of the Act, Section 10, the Explanation of Section 72, Section 10, the Explanation to Section 72, Section 72, the Motor Vehicle Act, the Motor Vehicles Act, the Explanation to Section 2(1)(a)(i, Section 2(6, Section 11, Section 11, Section 10, Section 9, Section 27, Section 26 or, Section 27.Explanation - Where, Section 17.(3, Section 46, Section 10.(5, Section 10, Section 3, Section 14, Section 3, Section 65, Section 66, Section 67, Section 69 and Section 70, Section 71, Section 71, Section 11, Article 366 of the Constitution of India, Section 4, the Indian Evidence Act, the Evidence Act, the Evidence Act, Section 11, Article 366 of the Constitution., Article 366 of the Constitution and the statutory presumption, Section 11, Section 28-B, Section 28-B of the Act, Section 28-B., Section 17, Section 11, Section 46, Section 11, Section 3, Section 3, Section 10(2, Section 11, Constitution, Constitution, Section 8-A of the Bengal Finance, Article 32 of the Constitution, Section 8-A, Section 8-A of that Act, the Constitution Bench, Section 16(3)(a)(i, the Income Tax Act, Article 32 of the Constitution of India, the Constitution Bench, Section 3, Constitution, Constitution, Section 14, Section 11, Section 14, Section 14, Section 3, Section 3, Section 46, Section 14 of the Act.28, Section 11, Section 14

PERSON: Syed Shah Mohammed Quadri, B. Sen, Keshavananda Bharti, F.N. Balsara, Budhan Choudhary, Gopal Narain v. State, Anr, who,--, Schedule, Schedule IV, Schedule, Schedule IV, Schedule, Schedule IV, Schedule, Schedule IV, Yashank Adhyaru, Schedule, Schedule IV, Schedule, Schedule IV, Schedule, Schedule IV, Schedule, Schedule IV, Schedule, Schedule IV, Yashank Adhyaru, Lal Raj Kishan v. Commissioner, Anr, Balaji, Anr, Road, Anr, Anr, D.P. Metals, Schedule, Schedule IV, Rules 172

DATE: 5863-64/1997, 5863-64/1997, 5865-66/1997, 5865-66/1997, 1994, 1994, March 23, 1995, 1941, 1994, 1994, 1988, 59 of 1988, 1988, 1941, 1995, '11, 1872, 1948, 1962]1SCR283, 1956, 1961]43ITR393(SC, 1922, 1961, 30, 32, 1976, 1976, 1994, 1995, 1941, 1995, February 25, 31, 8182/1995, 11649, 1995, February 25, 2003

ORG: the West Bengal Taxation Tribunal, Tribunal, the Bengal Finance, The Tribunal held:'that Section 2(6, Explanation, the State Legislature, Tribunal, Tribunal, Tribunal, State, Kerala AIR 1973, State of Andhra Pradesh and Ors, Macdowell & Co., See State, State of Assam, Uttar Pradesh, Ganga Sugar Corporation Ltd., State of Uttar Pradesh and Ors, Steelworth Ltd., Macdowell & Co, the Bengal Finance, Tribunal, Tribunal, the Tribunal on this aspect.10, inter alia, Explanation, Tribunal, Explanation, Sodhi Transport Co., Ors, State of, Uttar Pradesh and Ors, State, State, Court, State, Schedules, State, the State Legislature, Sales Tax, Court, Entries, Khyerbari Tax Co. Ltd., The State of Assam, the Assam Taxation, Inland Water-ways, Legislature, Legislature, Legislature, Tripura Goods Transport Association, Taxes, the Tripura Sales Tax Act, the Gauhati High Court, the Division Bench, the High Court, Court, the State Legislature under Entry, Legislature, the Rajasthan Sales Tax Act, State, State, Schedule IV, the Bengal Finance, Tribunal, The Civil Appeals, this Court in Civil Appeal No.

CARDINAL: 2., 1, 5, 8), 10, 11, 12, 4, 172, 173, 174, 188, 189, 1, 20 and, 21, 5, 8), 8), 10, 11, 12, 172, 173, 174, 28, 188, 189, 1996]3SCR721, 1951]2SCR682, 1955CriLJ374, 1964]4SCR869, 1980]1SCR769, 6, 2, three, 2, one, one, two, Two, 1, 2, 3, 1, 1, 5, 2, 2, 1, 8), 6, 1, 1, 3, 4, 4, 5, 6, 8), 10, twenty-five, 1, 2, 3, 4, 5, 6, 8), 1, 1, 1, 1, 1, 2, 1, 3, 4, 5).15, 5, 1, 8), 1, 1, 3, 8), 4, 3, 4, 5, 6, 7, 8), 10, 12, 10, 4, 5, 6, 8), 10, 11, 12, 5, 7, 8), 54, 92, more than one, 1964]5SCR975, three, 56, 1, 2, 29, 36, 38, 2(b, 98, 22, 54, 54, 10, 11, 8), 8), 10, 11, 4, 3, 1, 2, 3, 4, 1, 1, 4, 1, two, 1, 6, 4, 4, 5, 8), 4, 2003.29, 173, 174, 188

EVENT: SC 1643

GPE: Bombay, requires,--6, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, Clauses, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, Clause, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, West Bengal, Clauses, West Bengal, West Bengal, West Bengal, Delhi, West Bengal, West Bengal, West Bengal

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

TIME: twenty-four hours, twenty-four hours, twenty four hours, twenty four hours, twenty four hours

NORP: contra, Rules