needs to be overruled insofar as it departs from
McDowell and Co. Ltd. v. CTO (1985) 3 SCC 230 principle
for the following : i) Para ... McDowell judgment has
been missed which reads as under: "on this aspect
Chinnappa Reddy, J. has proposed a separate opinion with
which we agree
State Of Andhra Pradesh And Ors.Etc vs Mcdowell & Co.And Ors.Etc on 21 March, 1996
Equivalent citations ... PETITIONER:
STATE OF ANDHRA PRADESH AND ORS.ETC
Vs.
RESPONDENT:
MCDOWELL & CO.AND ORS.ETC.
DATE OF JUDGMENT: 21/03/1996
BENCH:
JEEVAN REDDY
Commnr. Of Income Tax, Udaipur vs Mcdowell & Co. Ltd on 8 May, 2009
Equivalent citations: AIRONLINE ... 2939 OF 2006
Commissioner of Income Tax, Udaipur
Rajasthan ...Appellant
Versus
Mcdowell & Co. Ltd. ...Respondent
JUDGMENT
Dr. ARIJIT PASAYAT, J.
1. Questioning correctness
Mcdowell And Co., Ltd. vs The Sales Tax Officer, Sherthallay on 22 September, 1971
Equivalent citations: (1972)4SCC365, [1972]29STC163(SC)
Author: K.S. Hegde
State Of Kerala vs Mcdowell & Co. Ltd on 15 February, 1994
Equivalent citations: 1995 AIR 1445, 1994 SCC SUPL. (2) 605, AIR 1995 SUPREME ... Sahai , S.P Bharucha , N Venkatachala
PETITIONER:
STATE OF KERALA
Vs.
RESPONDENT:
MCDOWELL & CO. LTD.
DATE OF JUDGMENT15/02/1994
BENCH:
SAHAI
Khalsa University vs The State Of Punjab on 3 October, 2024
Author: B.R. Gavai
State Of Up Through Secretary (Excise) vs M/S Mcdowell And Company Limited on 5 January, 2022
Author: Dinesh Maheshwari
Bench: Dinesh Maheshwari , Vikram Nath ... THROUGH SECRETARY (EXCISE) & ORS. ….APPELLANT(S)
VERSUS
M/S MCDOWELL AND COMPANY LIMITED ….RESPONDENT(S)
JUDGMENT
Dinesh Maheshwari, J.
Contents
Preliminary and brief outline
India in cases not involving fundamental
freedoms: Tata Cellular (SC) (1994) and McDowell (SC)
(1996):
From 1985, we proceed to the next decision rendered ... Then in 1996 came the decision in State of A.P. vs.
mcDowell & Co. [1996 (3) SCC 709] where the Court after
referring
decisions of this Court in Calcutta Gas
(1962) Supp. SCR 1, the Mcdowell (1996) 3 SCC 709and
Tikkaramji (supra), the learned counsel contended, that ... other hand, both in
Calcutta Gas (supra) case and in Mcdowell (supra) case,
what was under consideration is as between the two entries
liquors.
Recently, this Court has held in
State of A.P. Vs. McDowell (JT 1996
(3) SC 679) that so far as the
intoxicating liquors ... three-Judge Bench
of this Court in State of Andhra Pradesh v. McDowell [1996
(3) S.C.C. 709] that Entry 52 over-rides only
