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Uttar Pradesh Power Transmission ... vs Cg Power And Industrial Solutions ... on 12 May, 2021

In light of above discussion, the petitions are disposed of by setting aside all the orders passed by the of Assessing Officer(s) or the Appellate Authority(ies) under the Cess Act against the petitioners with direction to the rt Assessing Officer(s) to reassess the leviable cess against the petitioners strictly in the light of judgment passed by the Hon'ble Supreme Court in Uttar Pradesh Power Transmission Corporation Limited and Another vs. CG Power and Industrial Solutions Limited and Another, (2021)6 SCC 15. The entire exercise will be done by the Assessing Officer(s) within three months from the date of passing of this order. The petitioners are directed to effectively associate themselves in the process of assessment by the Assessing Officer(s), if so required, by the said authority.
Supreme Court of India Cites 46 - Cited by 120 - I Banerjee - Full Document

Surendra Kumar Verma Etc vs The Central Government Industrial ... on 23 September, 1980

In Surendra Kumar Verma v. The Central Government Industrial Tribunal [(1980)4 SCC 443], this Court reminded that semantic luxuries are misplaced in the interpretation of 'bread and butter' statutes. Welfare statutes must, of necessity, receive a broad interpretation. Where legislation is designed to give relief against certain kinds of mischief, the Court is not to make inroads by making etymological excursions.
Supreme Court of India Cites 12 - Cited by 415 - O C Reddy - Full Document
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