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M/S Steel Authority of India Ltd (Unit Bhilai Steel Plant) Ispat Bhawan Through Its SR Manager (f and a) v Commissioner of Central Excise Raipur   flag 

[2019] INSC 589
Supreme Court of India
India
8th May, 2019

Legislation Cited

Legislation Name Provision
Finance Act s10

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
(1997) 92 Elt 309 (1997) 92 ELT 309 India circa 1997 flag 1
(2007) 207 Elt 31 (2007) 207 ELT 31 India circa 2007 flag 1
(2015) 10 SCC 715 (2015) 10 SCC 715 circa 2015 1
(2015) 16 SCC 107 (2015) 16 SCC 107 circa 2015 1
[2000] Act 14 [2000] Act 14 United Kingdom circa 2000 flag 5
[2001] Act 20 [2001] Act 20 United Kingdom circa 2001 flag 2
Afzal Ullah v Uttar Pradesh [1963] INSC 195; [1964] 4 SCR 991; AIR 1964 SC 264 Supreme Court of India India 20 Sep 1963 LIIofIndia flag 19
Air 1970 SC 1173 AIR 1970 SC 1173 Supreme Court of India India circa 1970 flag 7
Allen v Thorn Electrical Industries Ltd [1968] 1 QB 487 United Kingdom circa 1968 LexisNexis / Westlaw flag 17
Associated Cement Co Ltd v Commercial Tax Officer, Kota [1981] INSC 156; (1981) 4 SCC 578; 1981 3 SCALE 1338; 1982 1 SCR 563; AIR 1981 SC 1887; [1982] SCC (Tax) 3 Supreme Court of India India 2 Sep 1981 LIIofIndia flag 12
Bengal Nagpur Railway Co Ltd v Ruttanji Ramji AIR 1938 PC 67 Privy Council India circa 1938 flag 18
CCE v International Auto Ltd 2010 2 SCC 672 circa 2010 2
Cce v SKF India Ltd (2009) 13 SCC 461 circa 2009 2
Central Provinces Manganese Ore Co Ltd v Commissioner of Income Tax [1986] INSC 134; (1986) 160 ITR 961; 1986 3 SCC 461; 1986 2 SCALE 41; [1986] JT 35; 1986 3 SCR 140; AIR 1987 SC 438; [1986] SCC (Tax) 601 Supreme Court of India India 15 Jul 1986 LIIofIndia flag 24
CIT v Thiagaraja Chetty 24 ITR 525 circa 1986 5
Collector of Central Excise, Baroda v Cotspun Ltd (1999) 7 SCC 633 circa 1999 1
Commissioner of Income Tax, Andhra Pradesh v M Chandra Sekhar [1984] INSC 228; 151 ITR 433; 1985 1 SCC 283; 1984 2 SCALE 973; 1985 2 SCR 215; AIR 1985 SC 114; [1985] SCC (Tax) 85 Supreme Court of India India 4 Dec 1984 LIIofIndia flag 28
Commissioner of Income-Tax, Madras v Agajapathy Naidu [1964] INSC 125; (1964) 7 SCR 767; AIR 1964 SC 1653 Supreme Court of India India 16 Apr 1964 LIIofIndia flag 2
E D Sassoon and Co Ltd v the Commissioner of Income-Tax, Bombay City [1954] INSC 65; [1955] 1 SCR 599; AIR 1954 SC 470 Supreme Court of India India 14 May 1954 LIIofIndia flag 10
EID Parry (India) Ltd v CCT 2005 4 SCC 779 circa 2005 1
Gursahai Saigal v Commissioner of Income-Tax, Punjab [1962] INSC 249; [1963] 3 SCR 893; 1963 3 SCR Supl 893; AIR 1963 SC 1062; (1963) 48 ITR 1 Supreme Court of India India 31 Aug 1962 LIIofIndia flag 22
India Carbon Ltd v Assam (1997) 6 SCC 479 circa 1997 10
India United Mills Ltd v Commissioner of Excess Profits Tax, Bombay [1954] INSC 102; [1955] 1 SCR 810; (1955) 27 ITR 20; AIR 1955 SC 79 Supreme Court of India India 28 Oct 1954 LIIofIndia flag 9
Indo Hacks Ltd v CCE (1986) 25 ELT 69 India circa 1986 flag 2
ITW Signode India Ltd v Collector of Central Excise (2004) 3 SCC 48 circa 2004 15
JK Steel Ltd v Union of India (1969) 2 SCR 418 circa 1969 1
M/s Easeland Combines, Coimbatore v Collector of Central Excise, Coimbatore AIR 2003 SC 843 Supreme Court of India India circa 2003 flag 6
Mahairam Kamjidas's(1)case ','makes the machinery workable, utres valeat potius quam pereat" We, therefore, think that we should read sub-sec (6), according to the provision of which interest has to be calculated as provided in sub-sec (8) in a manner which makes it workable and thereby prevent the clear intention of sub-sec (8) being defeated Now, how is that best done? As we have (1) (1940) 8 ITR 442; AIR 1940 PC 124 Privy Council India circa 1940 flag
MRF Ltd v Collector of Central Excise, Madras 1997 5 SCC 104 circa 1997 5
P Balakotaiah v the Union of India [1957] INSC 110; [1958] SCR 1052; AIR 1958 SC 232 Supreme Court of India India 3 Dec 1957 LIIofIndia flag 19
Union of India v AL Rallia Ram [1963] INSC 108; [1964] 3 SCR 164; AIR 1963 SC 1685 Supreme Court of India India 19 Apr 1963 LIIofIndia flag 36
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104
1 All Er 476 1 All ER 476 United Kingdom circa 1940 LexisNexis flag 1
1 SCC 283 1 SCC 283 circa 1940 10
1 SCR 810 1 SCR 810 circa 1940 2
3 SCC 429 3 SCC 429 circa 1940 3
3 SCC 461 3 SCC 461 circa 1940 2
3 SCR 164 3 SCR 164 circa 1940 9
3 SCR 893 3 SCR 893 circa 1940 7
4 SCC 276 4 SCC 276 circa 1940 5
4 SCC 578 4 SCC 578 circa 1940 14
5 SCC 104 5 SCC 104 circa 1940 2
7 SCC 633 7 SCC 633 circa 1940 2
67 CLJ 153 67 CLJ 153 circa 1940 3

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