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Sanghi Beverages Pvt. Ltd. vs Collector Of C. Ex. on 16 July, 1990 cites

A. K. Roy & Anr vs Voltas Limited on 1 December, 1972

From what has been stated hereinabove, it appears to us that none of the points urged by Mr. Mukherjee can be sustained and although this court in exercising its discretionary powers in the writ constitutional jurisdiction does not sit in appeal over the impugned orders of assessments, this court can in our opinion, quash the impugned assessments made in violation of law as laid down in the Voltas case and Atic's case. In our opinion, the impugned decisions or orders of assessments made between 1961 and the date of application were nullities and not real determination because in making the said impugned orders the respondent took into consideration the factors, that is to say, the sums in excess of manufacturing cost and manufacturing profit which the deciding officer had no jurisdiction to do."
Supreme Court of India Cites 12 - Cited by 200 - K K Mathew - Full Document

Electric Lamp Manufacturers (India) P. ... vs Collector Of Central Excise on 23 May, 1980

17. The result of our discussions is to find that the Madhya Pradesh High Court quashed the assessments from 1-3-1970 to 31-1-1972 only in respect of freight charges and nothing more. The judgment itself makes this position clear. The question of classification was never before the High Court. Besides paragraph 30 of the Calcutta High Court judgment in Electric Lamp Manufacturers (supra) makes it clear that the High Court can sever assessments.
Calcutta High Court Cites 12 - Cited by 5 - A N Sen - Full Document

Kurapati Venkatasatyanarayana & ... vs The State Of Andhra Pradesh on 1 August, 1969

The ratio in the said case came up for consideration in the case of Kurapati Venkatasatyanarayan & Brothers v. The State of Andhra Pradesh - (1970) 25 Sales Tax Cases 202. But in the said case the Supreme Court was pleased to hold that even though there was a single order of assessment for the period from April 1, 1949 to March 31, 1950 in the said case, the assessments could be split up and dissected and the items of sale separated and taxed for different periods and it was open to the court to sever the illegal part of the assessment and give a declaration with regard to that part alone instead of declaring the entire assessment void. In the instant case, the assessments cannot be split up or dissected.
Supreme Court of India Cites 13 - Cited by 2 - V Ramaswami - Full Document
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