Ujagar Prints v Union of India 52

[1988] INSC 345; 1989 3 SCC 488; 1988 2 SCALE 1115; 1988 4 JT 330; 1988 3 SCR Supl 770; AIR 1989 SC 516; [1989] SCC (Tax) 469; (1989) 179 ITR 317

Supreme Court of India

India

4th November, 1988

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Independent Schools Federation of India (Regd) v Union of India	[2022] INSC 851	Supreme Court of India	India	29 Aug 2022	LIIofIndia
Ajit Mohan v Legislative Assembly, National Capital Territory of Delhi	[2021] INSC 300	Supreme Court of India	India	8 Jul 2021	LIIofIndia
G Mohan Rao v Tamil Nadu	[2021] INSC 289	Supreme Court of India	India	29 Jun 2021	LIIofIndia
Pandurang Ganpati Chaugule v Vishwasrao Patil Murgud Sahakari Bank l	[2020] INSC 369	Supreme Court of India	India	5 May 2020	LIIofIndia
Jindal Stainless Ltd & Anr v Haryana	[2016] INSC 785	Supreme Court of India	India	11 Nov 2016	LIIofIndia
Manganese Ore India Ltd v MP	[2016] INSC 788	Supreme Court of India	India	10 Nov 2016	LIIofIndia
A Prabhakara Reddy & Co v MP	[2015] INSC 593	Supreme Court of India	India	24 Aug 2015	LIIofIndia
Commrof Central Excise,goa v M/S Cosme Farma Laboratories Ltd	[2015] INSC 285	Supreme Court of India	India	7 Apr 2015	LIIofIndia
Commrof Cenexcfaridabad v M/S Food & Healthcaare Specialit & Anr	[2012] INSC 108	Supreme Court of India	India	13 Feb 2012	LIIofIndia
Independent Schools??? Federation of India (Regd) v Union of India - WP (C) 6168/2010	[2011] INDLHC 6586	High Court of Delhi	India	2 Dec 2011	LIIofIndia
M/S Grasim Industries Ltd v Union of India	[2011] INSC 1045	Supreme Court of India	India	13 Oct 2011	LIIofIndia
Rolex Processors (P) Ltd v Textile Committee - CW 1449/2007	[2010] INDLHC 2550	High Court of Delhi	India	12 May 2010	LIIofIndia
Tika Ram v Up	[2009] INSC 1559	Supreme Court of India	India	9 Sep 2009	LIIofIndia
SK Rahamat Ali v West Bengal & Anr - CRR	[2009] INWBKOHCA 196		India	18 Mar 2009	LIIofIndia
Commissioner of Income Tax II, Chandigarh v M/S Anand Affiliates, Chandigarh - Ita-648-2008	[2008] INPBHC 16332	High Court of Punjab and Haryana	India	9 Dec 2008	LIIofIndia
M/S India Cine Agencies v Commnr of Income Tax, Madras	[2008] INSC 1936	Supreme Court of India	India	12 Nov 2008	LIIofIndia
Commissioner of Income Tax, Faridabad v Shri Mahesh Chandra Sharma - Ita-505-2007	[2008] INPBHC 11069	High Court of Punjab and Haryana	India	31 Oct 2008	LIIofIndia
PR Sharma v Union of India - CWP-16446-2007	[2008] INPBHC 7851	High Court of Punjab and Haryana	India	22 Aug 2008	LIIofIndia
Prism Cement Ltd Satna v MP & Othrs - WP--1860/2004	[2007] INMPHC 511	High Court of Madhya Pradesh	India - Madhya Pradesh	31 Aug 2007	LIIofIndia
Karur District Dyeing v Assessing Officer - WP	[2007] INTNHC 830	High Court of Madras	India - Madras	6 Mar 2007	LIIofIndia
Orient Paper & Industries Ltd v MP	[2006] INSC 768	Supreme Court of India	India	9 Nov 2006	LIIofIndia
Commissioner of Income tax (Central) v M/s Hind Woollen & Hosiery Mills (P) Li - ITR-32-1991	[2006] INPBHC 9514	High Court of Punjab and Haryana	India	30 Oct 2006	LIIofIndia
Punjab State Cooperative Supply & Market v Union of India - CWP-13009-2006	[2006] INPBHC 8848	High Court of Punjab and Haryana	India	18 Oct 2006	LIIofIndia
M/S Sonebhadra Fuels v Commissioner, Trade Tax, Uplucknow	[2006] INSC 463	Supreme Court of India	India	1 Aug 2006	LIIofIndia
M/S Sai Traders and Anr v Goa Through Chief Secretary - WP / 396 / 2005	[2006] INGAHC 100	High Court of Bombay at Goa	India	7 Jun 2006	LIIofIndia
M/S Ghodawat Industries(1) PVTLTD , v Goa Through the Chief Secretary and Anr - WP / 397 / 2005	[2006] INGAHC 99	High Court of Bombay at Goa	India	7 Jun 2006	LIIofIndia
Hindustan Poles Corporation v Commissioner of Central Excise, Calcutta	[2006] INSC 156	Supreme Court of India	India	27 Mar 2006	LIIofIndia
Aligarh Muslim University, Aligarh Through Its vC v Malay Shukla & Others - SPECIAL APPEAL	[2006] INAHHC 304	Allahbad High Court	India - Allahbad	5 Jan 2006	LIIofIndia
Aligarh Muslim University, Aligarh Through Its vC v Malay Shukla & Others - SPECIAL APPEAL	[2006] INUPHC 304	High Court of Judicature at Allahabad	India	5 Jan 2006	LIIofIndia
Aligarh Muslim University, Aligarh Through Its vC v Malay Shukla & Others - SPECIAL APPEAL	[2005] INAHHC 7977	Allahbad High Court	India - Allahbad	22 Dec 2005	LIIofIndia
Aligarh Muslim University, Aligarh Through Its vC v Malay Shukla & Others - SPECIAL APPEAL	[2005] INUPHC 7977	High Court of Judicature at Allahabad	India	22 Dec 2005	LIIofIndia
Commnr of Central Excise, Indore v M/S S Kumars Ltd	[2005] INSC 657	Supreme Court of India	India	21 Nov 2005	LIIofIndia
Dr Naresh Agarwal v Union Of India Thru' Secy Ministry Of Human & Others - WRIT - C	[2005] INAHHC 3940	Allahbad High Court	India - Allahbad	4 Oct 2005	LIIofIndia
Dr Naresh Agarwal v Union Of India Thru' Secy Ministry Of Human & Others - WRIT - C	[2005] INUPHC 3940	High Court of Judicature at Allahabad	India	4 Oct 2005	LIIofIndia
M/S Impression Prints v Commissioner of Central Excise, Delhi-1	[2005] INSC 441	Supreme Court of India	India	24 Aug 2005	LIIofIndia
M/S Kores India Ltd , Chennai v Commissioner of Central Excise, Chennai	[2004] INSC 712	Supreme Court of India	India	23 Nov 2004	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
Tamil Nadu Kalyana Mandapam Assn v Union of India	[2004] INSC 272	Supreme Court of India	India	15 Apr 2004	LIIofIndia
Dr Mohammad Tahir v UP & Others - WRIT - A	[2004] INUPHC 167	High Court of Judicature at Allahabad	India	25 Mar 2004	LIIofIndia
Dr Mohammad Tahir v UP & Others - WRIT - A	[2004] INAHHC 167	Allahbad High Court	India - Allahbad	25 Mar 2004	LIIofIndia
Union of India v Ahmedabad Electricity Co Ltd	[2003] INSC 534	Supreme Court of India	India	29 Oct 2003	LIIofIndia
Surendra Kumar Sharma v Vikas Adhikari & Anr	[2003] INSC 179	Supreme Court of India	India	25 Mar 2003	LIIofIndia
National Agricultural Co-Operative Marketing Federation of India Ltd & Anr v Union of India	[2003] INSC 178	Supreme Court of India	India	25 Mar 2003	LIIofIndia
J Venkateswarlu v Union of India - WPNo 22453 of 1998	[2002] INAPHC 180	High Court of Andhra Pradesh	India - Andhra Pradesh	10 Apr 2002	LIIofIndia
M/S Pawan Biscuits Co PVT Ltd v Collector of Central Excise Patna	[2000] INSC 371	Supreme Court of India	India	20 Jul 2000	LIIofIndia
Lal Woolen & Silk Mills (P) Ltd v the Collector of Central Excise, Chandigarh	[1999] INSC 146	Supreme Court of India	India	13 Apr 1999	LIIofIndia
Basant Industries v Cce	[1994] INSC 662; 1995 1 JT 152	Supreme Court of India	India	9 Dec 1994	LIIofIndia
M/Ssri Jagannath Industries v Orissa - Ojc	[1994] INORHC 964	High Court of Orissa	India - Orissa	2 Dec 1994	LIIofIndia
Indian Cable Co Ltd v Cce	[1994] INSC 484; 1994 4 SCALE 260; (1994) 6 JT 243; (1994) 6 SCC 610; AIR 1995 SC 64	Supreme Court of India	India	20 Sep 1994	LIIofIndia	5
Gauri Shankar v Up	[1993] INSC 316; 1993 3 SCALE 371; [1993] JT 104; 1994 1 SCC 92; AIR 1994 SC 169	Supreme Court of India	India	12 Aug 1993	LIIofIndia	17
Burn Standard Co Ltd & Anr v Union of India	[1991] INSC 156; 1991 2 SCALE 58; 1991 3 JT 108; 1991 3 SCC 467; 1991 2 SCR 960; AIR 1991 SC 1784	Supreme Court of India	India	16 Jul 1991	LIIofIndia	1
Dy Commissioner of Sales Tax (Law), Board of Revenue v Coco Fibres	[1990] INSC 374; 1990 2 SCALE 1214; 1990 4 JT 618; 1990 3 SCR Supl 419; AIR 1991 SC 378	Supreme Court of India	India	4 Dec 1990	LIIofIndia	3
Plasmac MacHine Manufacturing Co PVTLTD v Collector of Central Excise, Bombay	[1990] INSC 370; 1990 2 SCALE 1149; 1990 4 JT 549; 1991 1 SCC Supl 57; 1990 3 SCR Supl 384; AIR 1991 SC 999	Supreme Court of India	India	27 Nov 1990	LIIofIndia	2
Sterling Foods, a Partnership Firm Represented by Itspartne v Karnataka & Anr	[1986] INSC 147; 1986 2 SCALE 106; [1986] JT 155; 1986 3 SCC 469; 1986 3 SCR 367; AIR 1986 SC 1809	Supreme Court of India	India	21 Jul 1986	LIIofIndia	9
Joint Secretary To the Govt of India v Food Specialities Ltd	[1985] INSC 216; 1985 2 SCALE 667; 1985 4 SCC 516; 1985 3 SCR Supl 165; AIR 1986 SC 685	Supreme Court of India	India	30 Sep 1985	LIIofIndia
Union of India v Clbatul Ltd	[1985] INSC 209; 1985 2 SCALE 770; 1985 4 SCC 535; 1985 3 SCR Supl 95; AIR 1986 SC 281	Supreme Court of India	India	27 Sep 1985	LIIofIndia
Empire Industries Ltd v Union of India	[1985] INSC 121; 1985 1 SCALE 1269; 1985 3 SCC 314; 1985 1 SCR Supl 292; AIR 1986 SC 662	Supreme Court of India	India	6 May 1985	LIIofIndia	20
Associated Cement Co Ltd v Director of Inspection, Customs Central, Excise, New Delhi	[1985] INSC 73; 1985 1 SCALE 672; 1985 2 SCC 719; 1985 3 SCR 575; AIR 1985 SC 867	Supreme Court of India	India	29 Mar 1985	LIIofIndia
Deputy Commissioner, Sales Tax (Law) Board of Revenue Taxes v Pio Food Packers	[1980] INSC 121; [1980] 3 SCR 1271; AIR 1980 SC 1227	Supreme Court of India	India	9 May 1980	LIIofIndia	16
Mahindra & Mahindra Ltd v Union of India & Anr	[1979] INSC 18; (1979) 2 SCC 529; [1979] 2 SCR 1038; AIR 1979 SC 798	Supreme Court of India	India	24 Jan 1979	LIIofIndia	20
Bhajya S/o Shyama Kanbi v Gopikabai & Anr	[1978] INSC 78; (1978) 2 SCC 542; [1978] 3 SCR 561; AIR 1978 SC 793	Supreme Court of India	India	4 Apr 1978	LIIofIndia	10
Special Land Acquisition Officer City Improvementtrust Boar v P Govindan	[1976] INSC 216; 1976 4 SCC 697; 1977 1 SCR 549; AIR 1976 SC 2517	Supreme Court of India	India	10 Sep 1976	LIIofIndia	4
Madhya Pradesh v M v Narasimhan	[1975] INSC 133; (1975) 2 SCC 377; (1976) 1 SCR 6; AIR 1975 SC 1835; [1975] SCC (Cri) 589	Supreme Court of India	India	15 Jul 1975	LIIofIndia	20
Atic Industries Ltd v HH Dave, Asstt Collector of Central Excise	[1975] INSC 35; (1975) 1 SCC 499; (1975) 3 SCR 563; AIR 1975 SC 960	Supreme Court of India	India	14 Feb 1975	LIIofIndia	13
Bolani Ores Ltd v Orissa	[1974] INSC 186; (1974) 2 SCC 777; [1975] 2 SCR 138; AIR 1975 SC 17	Supreme Court of India	India	24 Sep 1974	LIIofIndia	25
A K Roy & Anr v Voltas Ltd	[1972] INSC 289; (1973) 3 SCC 503; [1973] 2 SCR 1089; AIR 1973 SC 225	Supreme Court of India	India	1 Dec 1972	LIIofIndia	17
Assistant Collector of Central Excise,calcutta Division v National Tobacco Co of India Ltd	[1972] INSC 168; [1973] 1 SCR 822; AIR 1972 SC 2563	Supreme Court of India	India	9 Aug 1972	LIIofIndia	10
Union of India v H S Dhillon	[1971] INSC 292; [1972] 2 SCR 33; (1971) 2 SCC 779; AIR 1972 SC 1061	Supreme Court of India	India	21 Oct 1971	LIIofIndia	31
New Central Jute Mills Co Ltd v the Assistant Collector of Central Excise, Allahabad	[1970] INSC 177; (1971) 2 SCR 92; 1970 2 SCC 820; AIR 1971 SC 454	Supreme Court of India	India	8 Sep 1970	LIIofIndia	7
Shri Prithvi Cotton Mills Ltd & Anr v Broach Borough Municipality	[1969] INSC 126; (1969) 2 SCC 283; AIR 1970 SC 192; 1970 1 SCR 358	Supreme Court of India	India	25 Apr 1969	LIIofIndia	38
Commissioner of Sales Tax, Madhya Pradesh v Jaswant Singh Charan Singh	[1967] INSC 40; [1967] 2 SCR 720; AIR 1967 SC 1454	Supreme Court of India	India	23 Feb 1967	LIIofIndia	18
Union of India v Delhi Cloth & General Mills	[1962] INSC 287; [1963] 1 SCR Supl 586; AIR 1963 SC 791	Supreme Court of India	India	12 Oct 1962	LIIofIndia	38
Diamond Sugar Mills Ltd , Andanother v Uttar Pradesh Andanother	[1960] INSC 292; [1961] 3 SCR 242; AIR 1961 SC 652	Supreme Court of India	India	13 Dec 1960	LIIofIndia	19
M/S Tungabhadra Industries Ltd v the Commercial Tax Officer, Kurnool	[1960] INSC 174; [1961] 2 SCR 14; AIR 1961 SC 412	Supreme Court of India	India	18 Oct 1960	LIIofIndia	16
Commissioner of Income Tax,bombay v the Elphinstone Spinning and Weaving Mills Ltd	[1960] INSC 100; AIR 1960 SC 1016	Supreme Court of India	India	4 May 1960	LIIofIndia	1

Legislation Cited

Legislation Name	Provision
Excise (Amendment) Act, 1980 (Cth)
Finance Act 1965	s3, s8
Finance Act	s3
Finance Act, 1985

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Atic Industries Ltd v HH Dave, Asstt Collector of Central Excise	[1975] INSC 35; (1975) 1 SCC 499; (1975) 3 SCR 563; AIR 1975 SC 960	Supreme Court of India	India	14 Feb 1975	LIIofIndia	13
Bolani Ores Ltd v Orissa	[1974] INSC 186; (1974) 2 SCC 777; [1975] 2 SCR 138; AIR 1975 SC 17	Supreme Court of India	India	24 Sep 1974	LIIofIndia	25
Bolani Ores Ltd v Orissa	[1974] INSC 186; (1974) 2 SCC 777; [1975] 2 SCR 138; AIR 1975 SC 17	Supreme Court of India	India	24 Sep 1974	LIIofIndia	25
A K Roy & Anr v Voltas Ltd	[1972] INSC 289; (1973) 3 SCC 503; [1973] 2 SCR 1089; AIR 1973 SC 225	Supreme Court of India	India	1 Dec 1972	LIIofIndia	17
Assistant Collector of Central Excise,calcutta Division v National Tobacco Co of India Ltd	[1972] INSC 168; [1973] 1 SCR 822; AIR 1972 SC 2563	Supreme Court of India	India	9 Aug 1972	LIIofIndia	10
Assistant Collector of Central Excise,calcutta Division v National Tobacco Co of India Ltd	[1972] INSC 168; [1973] 1 SCR 822; AIR 1972 SC 2563	Supreme Court of India	India	9 Aug 1972	LIIofIndia	10
Union of India v H S Dhillon	[1971] INSC 292; [1972] 2 SCR 33; (1971) 2 SCC 779; AIR 1972 SC 1061	Supreme Court of India	India	21 Oct 1971	LIIofIndia	31
Union of India v H S Dhillon	[1971] INSC 292; [1972] 2 SCR 33; (1971) 2 SCC 779; AIR 1972 SC 1061	Supreme Court of India	India	21 Oct 1971	LIIofIndia	31
New Central Jute Mills Co Ltd v the Assistant Collector of Central Excise, Allahabad	[1970] INSC 177; (1971) 2 SCR 92; 1970 2 SCC 820; AIR 1971 SC 454	Supreme Court of India	India	8 Sep 1970	LIIofIndia	7
New Central Jute Mills Co Ltd v the Assistant Collector of Central Excise, Allahabad	[1970] INSC 177; (1971) 2 SCR 92; 1970 2 SCC 820; AIR 1971 SC 454	Supreme Court of India	India	8 Sep 1970	LIIofIndia	7
Shri Prithvi Cotton Mills Ltd & Anr v Broach Borough Municipality	[1969] INSC 126; (1969) 2 SCC 283; AIR 1970 SC 192; 1970 1 SCR 358	Supreme Court of India	India	25 Apr 1969	LIIofIndia	38
Commissioner of Sales Tax, Madhya Pradesh v Jaswant Singh Charan Singh	[1967] INSC 40; [1967] 2 SCR 720; AIR 1967 SC 1454	Supreme Court of India	India	23 Feb 1967	LIIofIndia	18
Commissioner of Sales Tax, Madhya Pradesh v Jaswant Singh Charan Singh	[1967] INSC 40; [1967] 2 SCR 720; AIR 1967 SC 1454	Supreme Court of India	India	23 Feb 1967	LIIofIndia	18
Dolai Molliko v Krushna Chandra Patnaik	[1966] INSC 82; 1966 2 SCR 22; AIR 1967 SC 49	Supreme Court of India	India	23 Mar 1966	LIIofIndia	3
Union of India v Delhi Cloth & General Mills	[1962] INSC 287; [1963] 1 SCR Supl 586; AIR 1963 SC 791	Supreme Court of India	India	12 Oct 1962	LIIofIndia	38
Collector of Customs, Madras v Nathella Sampathu Chetty & Anr(and Connected Cases)	[1961] INSC 282; (1962) 3 SCR 786; AIR 1962 SC 316	Supreme Court of India	India	25 Sep 1961	LIIofIndia	51
Diamond Sugar Mills Ltd , Andanother v Uttar Pradesh Andanother	[1960] INSC 292; [1961] 3 SCR 242; AIR 1961 SC 652	Supreme Court of India	India	13 Dec 1960	LIIofIndia	19
Diamond Sugar Mills Ltd , Andanother v Uttar Pradesh Andanother	[1960] INSC 292; [1961] 3 SCR 242; AIR 1961 SC 652	Supreme Court of India	India	13 Dec 1960	LIIofIndia	19
M/S Tungabhadra Industries Ltd v the Commercial Tax Officer, Kurnool	[1960] INSC 174; [1961] 2 SCR 14; AIR 1961 SC 412	Supreme Court of India	India	18 Oct 1960	LIIofIndia	16
M/S Tungabhadra Industries Ltd v the Commercial Tax Officer, Kurnool	[1960] INSC 174; [1961] 2 SCR 14; AIR 1961 SC 412	Supreme Court of India	India	18 Oct 1960	LIIofIndia	16
Commissioner of Income Tax,bombay v the Elphinstone Spinning and Weaving Mills Ltd	[1960] INSC 100; AIR 1960 SC 1016	Supreme Court of India	India	4 May 1960	LIIofIndia	1
Pandit Ram Narain v Uttar Pradesh	[1956] INSC 48; [1956] SCR 664; AIR 1957 SC 18	Supreme Court of India	India	20 Sep 1956	LIIofIndia	11
3 SCR 165	3 SCR 165			circa 1960		2
[1991] SC 999	[1991] SC 999		United Kingdom - Scotland	circa 1991		10
2 SCR 720	2 SCR 720			circa 1960		3
[1983] Elt 1736	[1983] ELT 1736		India	circa 1983		1
1 SCR 536	1 SCR 536			circa 1960		1
Acquisition Officer v City Improvement Trust	(1977) 1 SCR 569			circa 1977		3
[1960] 3 SCR 953	[1960] 3 SCR 953			circa 1960		2
Pradesh); Extrusion Process Pvt Ltd v NR Jadnav, Superintendent of Central Excise	[1979] ELT 380		India	circa 1979		1
Ltd v Director of Inspection	[1985] 2 SCC 7			circa 1985		1
Secretary of State v Hindustan Cooperative Insurance Society	AIR 1931 PC 149; 35 CWN 794	Privy Council	India	circa 1931		21
M/s Mahendra Pratap Rama Chandra v Commercial Tax Officer & Others	AIR 1965 Cal 203		India - West Bengal	circa 1965		1
Secretary of State v Hindustan Cooperative Insurance Society	AIR 1941 PC 149	Privy Council	India	circa 1941		1
[1988] SCR Supl 292	[1988] SCR Supl 292	Supreme Court of India	India	circa 1988		1
Shri Prithvi Cotton Mills Ltd v Broach Borough Municipality	(1971) 79 ITR 136; [1970] 1 SCR 388; AIR 1970 SC 192	Supreme Court of India	India	circa 1970		31
[1980] Elt 164	[1980] ELT 164		India	circa 1980		1
1 SCR 292	1 SCR 292			circa 1960		5
488 JT 1988	488 JT 1988			circa 1988		2
Swastic Products Baroda v Superintendent of Central Excise	[1986] ELT 164		India	circa 1986		1
[1980] Elt 480	[1980] ELT 480		India	circa 1980		1

1 SCR 282	1 SCR 282			circa 1960		5
Kores (India) Ltd v Union of India	(1982) 10 ELT 253		India	circa 1982		1
3 SCR 95	3 SCR 95			circa 1960		4

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