Supreme Court Decisions/Judgements Directory

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:DR. AJAY KUMAR AGRAWAL AND ORS. ETC.Vs. RESPONDENT:STATE OF U.P. AND ORS. DATE OF JUDGMENT16/11/1990 BENCH:MISRA, RANGNATH (CJ) BENCH:MISRA, RANGNATH (CJ) SAHAI, R.M. (J) CITATION:1991 AIR 498 1990 SCR Supl. (3) 184 1991 SCC (1) 636 JT 1991 (1) 168 1990 SCALE (2)1041 CITATOR INFO...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:STATE OF ORISSA Vs. RESPONDENT:DAMBURU NAIKO AND ANR. DATE OF JUDGMENT31/03/1992 BENCH:RAMASWAMY, K. BENCH:RAMASWAMY, K. KULDIP SINGH (J) CITATION:1992 AIR 1161 1992 SCR (2) 393 1992 SCC (2) 522 JT 1992 (2) 517 1992 SCALE (1)752 ACT:Indian Penal Code, 1860 :Sections 34, 366 and 37...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:STATE OF U.P.Vs. RESPONDENT:HANIF DATE OF JUDGMENT31/03/1992 BENCH:RAMASWAMY, K. BENCH:RAMASWAMY, K. KULDIP SINGH (J) CITATION:1992 AIR 1121 1992 SCR (2) 371 1992 SCC (3) 100 JT 1992 (2) 513 1992 SCALE (1)753 ACT:Prevention of Food Adulteration Act, 1954 Section 8-Appointments o...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:TVL, RAMCO CEMENT DISTRIBUTION CO. PVT.LTD.,TAMIL NADU ETC.Vs. RESPONDENT:STATE OF TAMIL NADU DATE OF JUDGMENT20/10/1992 BENCH:[S. RANGANATHAN AND B.P. JEEVAN REDDY, JJ.] ACT:Central sales Tax Act, 1956/Tamil Nadu General sales Tax Act, 1956/Tamil Nadu General sales Tax Rules, 1959:Sectio...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:R.M. NARAYANA CHETTIAR AND ANOTHER Vs. RESPONDENT:N. LAKSHMANAN CHETFIAR AND OTHERS DATE OF JUDGMENT11/10/1990 BENCH:KANIA, M.H. BENCH:KANIA, M.H. SHARMA, L.M. (J) CITATION:1991 AIR 221 1990 SCR Supl. (2) 266 1991 SCC (1) 48 JT 1991 (5) 408 1990 SCALE (2)803 ACT:Code of Civil Pro...

Judges: M Kania, S Ranganathan, N Kasliwal

20 October, 1992·JUDGMENT M.H. Kania, C.J.1. Leave granted. Counsel heard.2. This is an appeal directed against the judgment and order dated March 20, 1991 of a Division Bench of the High Court of Delhi in FAO(OS) No.55/90 whereby the order of a learned Single Judge rejecting the application made by the appellant fo...

Judges: L Sharma, N Venkatachala

20 October, 1992·ORDER Lalit Mohan Sharma, J.1. The Association of a particular class of employees of Telecommunication Department along with one of its members are the petitioners. By the impugned judgment the Central Administrative Tribunal has asked them to avail of the remedy under the Industrial Disputes Act. T...

Judges: K J Reddy, G Ray

20 October, 1992·ORDER K. Jayachandra Reddy, J.1. The sole appellant herein was tried along with five others for offences punishable under Sections 254, 255, 258, 259, 467 read with 120-B I.P.C. The gravamen of the charge was that all of them conspired and agreed to do the illegal act of counterfeiting of Government...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:RAMESH ENTERPRISES ETC.Vs. RESPONDENT:COFFEE BOARD DATE OF JUDGMENT07/12/1990 BENCH:MISRA, RANGNATH (CJ) BENCH:MISRA, RANGNATH (CJ) SAWANT, P.B. RAMASWAMY, K.CITATION:1991 AIR 403 1990 SCR Supl. (3) 495 1991 SCC Supl. (2) 441 JT 1990 (4) 723 1990 SCALE (2)1245 ACT:Coffee Act, 1942/C...

Judges: S Ranganathan And B P Jeevan Reddy, Jj Act Central Sales Tax Act, 1956 Tamil Nadu General Sales Tax Act, 1956 Tamil Nadu General Sales Tax Rules, 1959 Sections 2 H And J Sections 2 P, G And 3 1 Rule 6 Sales Tax Assessment Of Taxable Turn Over Computation Of Freight Charges, Packing Charges And Excise Duty On Packing Materials Whether Includible In Sale Price For Purpose Of Both Central Sales Tax And Tamil Nadu Sales Tax Headnote The Appellants Assessees In The First Set Of Appeals Were Selling Agents Of Appellants In The Second Set Of Appeals For The Assessment Year 1996 70, They Were Assessed To Sales Tax On Taxable Turn Over Of Rs 2, 37, 66, 245 Which Included An Amount Of Rs 29, 71, 527 Representing Freight Charges The Assessee Claimed Exclusion Of Freight Charges In Computing The Taxable Turnover On The Ground That Freight Had Been Independently Charged In The Invoices This Was Rejected By The Assessing Authority, The Appellate Authority As Well As Tribunal Aggrieved, The Assessee Preferred Revisions To The High Court The High Court Held That In Cases Arising Under The Central Sales Tax Act, The Freight, Packing Charges And Excise Duty On Packing Materials Had To Be Included In The Sale Price For The Computation Of Sales Tax, That In Cases Arising Under The Tamil Nadu General Sales Tax Act And Tamil Nadu Additional Sales Tax Act, Freight, Packing Charges And Excise Duty On Packing Materials Were Not Liable To Be Included In The Sale Price For The Computation Of The Sale Price, And That The Assessees Were Not Liable To Pay Additional Sales Tax On Freight, Packing Materials And Excise Duty On Packing Materials In The Cases Arising Under The Tamil Nadu Additional Sales Tax Act Aggrieved, Both The As Well As Well As The State Government Filed Appeals Before This Court On Behalf Of The State It Was Contended That The High Court, Having Held That The Amounts In Question Were Liable To The Included In The Turnover For Purposes Of Central Sales Tax Act, Ought To Have Also Held That These Amounts Were Liable To Be Included In The Taxable Turnover For Purposes Of Tamil Nadu General Sales Tax Act And The Tamil Nadu Additional Sales Tax Act Also, And Relief Granted For Purposes Of The Local Sales Tax Was Erroneous On Behalf Of The Assessees, It Was Contended That, Even For The Purpose Of C S T, The Freight Charges, The Cost Of Packing Materials And The Excise Duty On The Packing Materials Should Have Been Excluded In The Computation O

20 October, 1992·PETITIONER:SUBHASH KUMAR Vs. RESPONDENT:STATE OF BIHAR AND ORS. DATE OF JUDGMENT09/01/1991 BENCH:SINGH, K.N. (J) BENCH:SINGH, K.N. (J) OJHA, N.D. (J) CITATION:1991 AIR 420 1991 SCR (1) 5 1991 SCC (1) 598 JT 1991 (1) 77 1991 SCALE (1)8 ACT:Water (Prevention and Control of Pollution)Act, 197...