Search Results Page
Search Results
1 - 10 of 18 (0.47 seconds)
M/S Healthcare Global Enterprises Ltd vs Assistant Commissioner Of Commercial ... on 30 April, 2026
cites
Article 226 in Constitution of India [Constitution]
The Kerala General Sales Tax Act, 1963
The Companies Act, 1956
Section 3 in The Kerala General Sales Tax Act, 1963 [Entire Act]
Commnr. Of Central Excise, Indore vs M/S. Grasim Industries Ltd on 30 July, 2009
ii) Commissioner of Central Excise, Indore v. Grasim
Industries Ltd. (Citation: 2018 (360) E.L.T. 769 (S.C.) )
J.K.Synthetics Ltd vs Commercial Taxes Officer on 9 May, 1994
iii) J.K. Synthetics Ltd. v. Commercial Taxes Officers
(Citation: (1994) 4 SCC 276 )
Kunnathat Thathunni Moopil Nair vs The State Of Kerala And Another(With ... on 9 December, 1960
vii) Kunnathat Thathunni Moopil Nair v. The State of Kerala
and Anr reported at( AIR 1961 SC 552 )
Government Of Kerala vs Mother Superior Adoration Convent on 1 March, 2021
In the case of Government of Kerala Vs. Mother
Superior Adoration Convent - 2021 (376) ELT 242 (SC), the
Hon'ble Apex Court held as under:
State Of Gujarat & Another vs Zinabhai Ranchhodji Darji & Ors on 7 December, 1971
25. The matter can also be seen from a slightly
different angle. Where a High Court construes a local
statute, ordinarily deference must be given to the High Court
judgments in interpreting such a statute, particularly when
they have stood the test of time (see State of Gujarat v.
Zinabhai Ranchhodji Darji (1972) 1 SCC 233 at paragraph
10, Bishamber Dass Kohli v. Satya Bhalla (1993) 1 SCC 566
at paragraph 11, Duroflex Coir Industries Ltd. v. CST 1993
Supp (1) SCC 568 at paragraph 2, State of Karnataka v. G.
Seenappa 1993 Supp (1) SCC 648 at paragraph 3 and
Bonam Satyavathi v. Addala Raghavulu 1994 Supp (2) SCC
556 at paragraph 4). This is all the more applicable in the
case of tax statutes where persons arrange their affairs on
the basis of the legal position as it exists.