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
Mcdowell & Co. Limited vs Commercial Tax Officer on 2 September, 1987
Equivalent citations: [1988]68STC124(AP)
Author: B.P. Jeevan Reddy
Bench
basis that the views
expressed by Chinappa Reddy, J (in McDowell and Co. Ltd.) are his own and do not
represent the view ... After observing that Azadi Bachao Andolan incorrectly appreciated the ratio
of McDowell, AAR concluded that there was a reversal of curial opinion in
England
other constitutional provision. In State of A. P. & Ors. v. McDowell & Co. & Ors. [(1996) 3 SCC 709], this Court has opined that
arbitrary".
83. However, the three-Judge Bench
in McDowell [State of A.P. v. McDowell and Co. , (1996) 3
SCC 709] dealt with ... Punjab , (1983) 2 SCC
277 : 1983 SCC (Cri) 405] as follows : ( McDowell
case [ State of A.P. v. McDowell
there is an apparent
contradiction in the three Judge Bench decision in McDowell
( State of A.P. v. McDowell ... Constitution.
88. We only need to point out that even after McDowell ( State
of A.P. v. McDowell and Co. , (1996) 3 SCC 709), this
State relied upon the decision of the Supreme Court in McDowell & Company Limited v. Commercial Tax Officer [1985] 59 STC 277 (known as Second ... McDowell case) to contend that the ratio of Cawasji 's case [reported in (1969) 1 Mys LJ 461] is no longer good
Supreme Court in State of A.P. & Ors Vs MCDOWELL & Co. & Ors. , (1996) 3 SCC 709, it has been submitted, the burden ... plainly arbitrary. In State of A.P. & Ors Vs MCDOWELL & Co. & Ors. (supra), it has been held :
"In India, the position
other constitutional provision. In State of A. P. & Ors. v. McDowell & Co. & Ors. [(1996) 3 SCC 709], this Court has opined that ... apparent contradiction in the three Judges' Bench decision in McDowell (supra) when it is said that a constitutional challenge can succeed on the ground
arbitrary".
83. However, the three-Judge Bench
in McDowell [State of A.P. v. McDowell and Co. , (1996) 3
SCC 709] dealt with ... Punjab , (1983) 2 SCC
277 : 1983 SCC (Cri) 405] as follows : ( McDowell
case [ State of A.P. v. McDowell
