Devi Das Gopal Krishnan v Punjab 26

[1967] INSC 102; [1967] 3 SCR 557; AIR 1967 SC 1895

Supreme Court of India

India

10th April, 1967

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Shanile Howe v The Minister of Health and the Environment	[2023] ECarSC 102	Eastern Caribbean Supreme Court	International	13 Mar 2023	CommonLII
M/S High Range Coffee Curing PVTLTD v Karnataka	[2020] INSC 123	Supreme Court of India	India	5 Feb 2020	LIIofIndia
Delhi Race Club Ltd v Union of India	[2012] INSC 376	Supreme Court of India	India	13 Jul 2012	LIIofIndia
Bangalore Development Authority v Air Craft Employees Coopsociety Ltd	[2012] INSC 61	Supreme Court of India	India	24 Jan 2012	LIIofIndia
Jai Bhagwan Oil & Folour Mills v Uo i	[2009] INSC 873	Supreme Court of India	India	4 May 2009	LIIofIndia
M/S Malnad Areca Processing & Marketing Ltd v the Dy Commissioner of Commercial Taxes (Assessment) and	[2008] INSC 530	Supreme Court of India	India	28 Mar 2008	LIIofIndia
M/S Gupta Modern Breweries v Jammu & Kashmir	[2007] INSC 426	Supreme Court of India	India	19 Apr 2007	LIIofIndia
M/Sfantacy Sales Corporation v the Sales Tax Inspector - WP(C)	[2007] INKLHC 5007	High Court of Kerala	India - Kerala	8 Mar 2007	LIIofIndia
M/S Sonebhadra Fuels v Commissioner, Trade Tax, Uplucknow	[2006] INSC 463	Supreme Court of India	India	1 Aug 2006	LIIofIndia
Heera Lal Umar And Anr v UP - WRIT - C	[2006] INAHHC 2698	Allahbad High Court	India - Allahbad	6 Feb 2006	LIIofIndia	1
Heera Lal Umar And Anr v UP - WRIT - C	[2006] INUPHC 2698	High Court of Judicature at Allahabad	India	6 Feb 2006	LIIofIndia
M/S Sonebhadra Fuels v Commissioner Trade Tax UP - SALES/TRADE TAX REVISION	[2004] INAHHC 289	Allahbad High Court	India - Allahbad	25 Jun 2004	LIIofIndia
M/S Sonebhadra Fuels v Commissioner Trade Tax UP - SALES/TRADE TAX REVISION	[2004] INUPHC 289	High Court of Judicature at Allahabad	India	25 Jun 2004	LIIofIndia
J Astaphan & Co	[1996] ICHRL 38	Interights Commonwealth Human Rights Law	International	28 May 1996	WorldLII
J Astaphan & Co 1970 Ltd v The Comptroller of Customs	[1996] ECarSC 22	Eastern Caribbean Supreme Court	International	12 Mar 1996	CommonLII
Gangadhar Mohapatra & 13 v Orissa - Ojc	[1994] INORHC 1014	High Court of Orissa	India - Orissa	21 Dec 1994	LIIofIndia
Organon (India) Ltd v Collector of Excise	[1994] INSC 397; 1994 3 SCALE 421; 1994 4 JT 438; 1995 1 SCC Supl 53; AIR 1994 SC 2489	Supreme Court of India	India	22 Jul 1994	LIIofIndia
Uttar Pradesh & Anr v M/Sgulshan Sugar & Chemicals Ltd	[1995] INSC 257; 1995 3 SCALE 600; (1995) 7 JT 382; 1995 4 SCC 529; AIR 1996 SC 62	Supreme Court of India	India	5 May 1995	LIIofIndia	1
Subhash Photographics v Union of India	[1993] INSC 276; 1993 2 SCALE 909; 1993 3 SCC Supl 323	Supreme Court of India	India	11 May 1993	LIIofIndia
Ramesh Birch v Union of India	[1989] INSC 136; 1989 1 SCALE 1489; 1989 2 JT 483; 1989 1 SCC Supl 430; 1989 2 SCR 629; AIR 1990 SC 560	Supreme Court of India	India	21 Apr 1989	LIIofIndia	4
Up v Renusagar Power Co	[1988] INSC 194; 1988 2 SCALE 238; 1988 3 JT 141; 1988 4 SCC 59; 1988 1 SCR Supl 627; AIR 1988 SC 1737	Supreme Court of India	India	28 Jul 1988	LIIofIndia	41
Avinder Singh v Punjab & Anr	[1978] INSC 183; (1979) 1 SCC 137; [1979] 1 SCR 845; AIR 1979 SC 321	Supreme Court of India	India	19 Sep 1978	LIIofIndia	16
Gwalior Rayon Silk MFG (WVG) Co Ltd v the Asstt Commissioner of Sales Tax	[1973] INSC 257; [1974] 2 SCR 879; (1974) 4 SCC 98; AIR 1974 SC 1660	Supreme Court of India	India	21 Dec 1973	LIIofIndia	18
v Nagappa v Iron Ore Mines Cess Commissioner & Anr	[1973] INSC 78; 1973 2 SCC 1; 1973 3 SCR 943; AIR 1973 SC 1374	Supreme Court of India	India	10 Apr 1973	LIIofIndia
Gulabchand Bapalal Modi v Municipal Corporation of Ahmedabad City	[1971] INSC 74; 1971 3 SCR 942; AIR 1971 SC 2100	Supreme Court of India	India	4 Mar 1971	LIIofIndia
Municipal Corporation of Delhi v Birla Cotton, Spinning and Weaving Mills, Delhi & Anr	[1968] INSC 48; [1968] 3 SCR 251; AIR 1968 SC 1232	Supreme Court of India	India	23 Feb 1968	LIIofIndia	24
Punjab State, Chandigarh v Sansari Mal Puran Chand	[1967] INSC 183; 1968 1 SCR 336; AIR 1968 SC 331	Supreme Court of India	India	22 Aug 1967	LIIofIndia

Legislation Cited

Legislation Name	Provision
Finance Act	s4, s5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
[1992] SC 422	[1992] SC 422		United Kingdom - Scotland	circa 1992		4
[1990] SC 560	[1990] SC 560		United Kingdom - Scotland	circa 1990		20
13 RF 1988	13 RF 1988		Brazil	circa 1988		2
30 RF 1980	30 RF 1980		Brazil	circa 1980		2
[1979] SC 321	[1979] SC 321		United Kingdom - Scotland	circa 1979		9
[1976] SC 800	[1976] SC 800		United Kingdom - Scotland	circa 1976		2
97 RF 1971	97 RF 1971		Brazil	circa 1971		1
[1968] SC 331	[1968] SC 331		United Kingdom - Scotland	circa 1968		5
B Shama Rao v the Union Territory of Pondicherry	[1967] INSC 35; [1967] 2 SCR 650; AIR 1967 SC 1480	Supreme Court of India	India	20 Feb 1967	LIIofIndia	44
Kesoram Industries & Cotton Mills Ltd v Comnmissioner of Wealth Tax, (Central) Calcutta	[1965] INSC 259; (1966) 59 ITR 767; [1966] 2 SCR 688; AIR 1966 SC 1370	Supreme Court of India	India	24 Nov 1965	LIIofIndia	31
[1965] 1 SCR 592600	[1965] 1 SCR 592600			circa 1965		1
F] Corporation of Calcutta v Liberty Cinema	[1965] 2 SCR 377			circa 1965		1
Air 1964 SC 459	AIR 1964 SC 459	Supreme Court of India	India	circa 1964		1
[1964] SC 459	[1964] SC 459		United Kingdom - Scotland	circa 1964		1
Khandige Sham Bhat v the Agricultural Income Tax Officer	[1962] INSC 245; [1963] 3 SCR 809; AIR 1963 SC 591; (1963) 48 ITR 21	Supreme Court of India	India	29 Aug 1962	LIIofIndia	29
[1962] SC 1039	[1962] SC 1039		United Kingdom - Scotland	circa 1962		1
[1962] SC 1037	[1962] SC 1037		United Kingdom - Scotland	circa 1962		2
[1961] 3 SCR 341	[1961] 3 SCR 341			circa 1961		1
Vasantlal Maganbhai Sanjanwala v Bombay	[1960] INSC 129; [1961] 1 SCR 341; AIR 1961 SC 4	Supreme Court of India	India	25 Aug 1960	LIIofIndia	21
Union of India v Messrs Bhana Mal Gulzari Mal	[1959] INSC 156; [1960] 2 SCR 627; AIR 1960 SC 475	Supreme Court of India	India	16 Dec 1959	LIIofIndia	10
Madras v Gannon Dunkerley & Co ,(Madras) Ltd	[1958] INSC 35; [1959] SCR 379; AIR 1958 SC 560	Supreme Court of India	India	1 Apr 1958	LIIofIndia	84
M/S Kasturi and Sons (Private) Ltd v Shri N Salivateeswaran & Anr	[1958] INSC 21; [1959] SCR 1; AIR 1958 SC 507	Supreme Court of India	India	19 Mar 1958	LIIofIndia	11
2 Act 1957	2 Act 1957		United Kingdom	circa 1957		4
1 SCR 586	1 SCR 586					24

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