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M/S Steel Authority of India Ltd (Unit Bhilai Steel Plant) Ispat Bhawan Through Its SR Manager (f and a) v Commissioner of Central Excise Raipur   flag 

[2019] INSC 589
Supreme Court of India
India
8th May, 2019

Legislation Cited

Legislation Name Provision
Finance Act s10

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
1 All Er 476 1 All ER 476 United Kingdom LexisNexis flag 1
Allen v Thorn Electrical Industries Ltd [1968] 1 QB 487 United Kingdom circa 1968 LexisNexis / Westlaw flag 17
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104
Central Provinces Manganese Ore Co Ltd v Commissioner of Income Tax [1986] INSC 134; (1986) 160 ITR 961; 1986 3 SCC 461; 1986 2 SCALE 41; [1986] JT 35; 1986 3 SCR 140; AIR 1987 SC 438; [1986] SCC (Tax) 601 Supreme Court of India India 15 Jul 1986 LIIofIndia flag 24
Commissioner of Income Tax, Andhra Pradesh v M Chandra Sekhar [1984] INSC 228; 151 ITR 433; 1985 1 SCC 283; 1984 2 SCALE 973; 1985 2 SCR 215; AIR 1985 SC 114; [1985] SCC (Tax) 85 Supreme Court of India India 4 Dec 1984 LIIofIndia flag 28
Associated Cement Co Ltd v Commercial Tax Officer, Kota [1981] INSC 156; (1981) 4 SCC 578; 1981 3 SCALE 1338; 1982 1 SCR 563; AIR 1981 SC 1887; [1982] SCC (Tax) 3 Supreme Court of India India 2 Sep 1981 LIIofIndia flag 12
Commissioner of Income-Tax, Madras v Agajapathy Naidu [1964] INSC 125; (1964) 7 SCR 767; AIR 1964 SC 1653 Supreme Court of India India 16 Apr 1964 LIIofIndia flag 2
Afzal Ullah v Uttar Pradesh [1963] INSC 195; [1964] 4 SCR 991; AIR 1964 SC 264 Supreme Court of India India 20 Sep 1963 LIIofIndia flag 19
Union of India v AL Rallia Ram [1963] INSC 108; [1964] 3 SCR 164; AIR 1963 SC 1685 Supreme Court of India India 19 Apr 1963 LIIofIndia flag 36
Gursahai Saigal v Commissioner of Income-Tax, Punjab [1962] INSC 249; [1963] 3 SCR 893; 1963 3 SCR Supl 893; AIR 1963 SC 1062; (1963) 48 ITR 1 Supreme Court of India India 31 Aug 1962 LIIofIndia flag 22
P Balakotaiah v the Union of India [1957] INSC 110; [1958] SCR 1052; AIR 1958 SC 232 Supreme Court of India India 3 Dec 1957 LIIofIndia flag 19
India United Mills Ltd v Commissioner of Excess Profits Tax, Bombay [1954] INSC 102; [1955] 1 SCR 810; (1955) 27 ITR 20; AIR 1955 SC 79 Supreme Court of India India 28 Oct 1954 LIIofIndia flag 9
E D Sassoon and Co Ltd v the Commissioner of Income-Tax, Bombay City [1954] INSC 65; [1955] 1 SCR 599; AIR 1954 SC 470 Supreme Court of India India 14 May 1954 LIIofIndia flag 10
(2015) 16 SCC 107 (2015) 16 SCC 107 circa 2015 1
(2015) 10 SCC 715 (2015) 10 SCC 715 circa 2015 1
(2007) 207 Elt 31 (2007) 207 ELT 31 India circa 2007 flag 1
7 SCC 633 7 SCC 633 circa 1986 2
4 SCC 578 4 SCC 578 circa 1986 14
[2000] Act 14 [2000] Act 14 United Kingdom circa 2000 flag 4
EID Parry (India) Ltd v CCT 2005 4 SCC 779 circa 2005 1
3 SCC 429 3 SCC 429 circa 1986 3
4 SCC 276 4 SCC 276 circa 1986 5
1 SCC 283 1 SCC 283 circa 1986 10
ITW Signode India Ltd v Collector of Central Excise (2004) 3 SCC 48 circa 2004 15
CCE v International Auto Ltd 2010 2 SCC 672 circa 2010 2
India Carbon Ltd v Assam (1997) 6 SCC 479 circa 1997 10
3 SCR 893 3 SCR 893 circa 1986 7
5 SCC 104 5 SCC 104 circa 1986 2
Indo Hacks Ltd v CCE (1986) 25 ELT 69 India circa 1986 flag 2
67 CLJ 153 67 CLJ 153 circa 1986 3
JK Steel Ltd v Union of India (1969) 2 SCR 418 circa 1969 1
[2001] Act 20 [2001] Act 20 United Kingdom circa 2001 flag 2
M/s Easeland Combines, Coimbatore v Collector of Central Excise, Coimbatore AIR 2003 SC 843 Supreme Court of India India circa 2003 flag 6
Bengal Nagpur Railway Co Ltd v Ruttanji Ramji AIR 1938 PC 67 Privy Council India circa 1938 flag 18
MRF Ltd v Collector of Central Excise, Madras 1997 5 SCC 104 circa 1997 5
Cce v SKF India Ltd (2009) 13 SCC 461 circa 2009 2
Mahairam Kamjidas's(1)case ','makes the machinery workable, utres valeat potius quam pereat" We, therefore, think that we should read sub-sec (6), according to the provision of which interest has to be calculated as provided in sub-sec (8) in a manner which makes it workable and thereby prevent the clear intention of sub-sec (8) being defeated Now, how is that best done? As we have (1) (1940) 8 ITR 442; AIR 1940 PC 124 Privy Council India circa 1940 flag
Air 1970 SC 1173 AIR 1970 SC 1173 Supreme Court of India India circa 1970 flag 7
3 SCR 164 3 SCR 164 circa 1940 9
CIT v Thiagaraja Chetty 24 ITR 525 circa 1940 5
(1997) 92 Elt 309 (1997) 92 ELT 309 India circa 1997 flag 1
3 SCC 461 3 SCC 461 circa 1940 2
Collector of Central Excise, Baroda v Cotspun Ltd (1999) 7 SCC 633 circa 1999 1
1 SCR 810 1 SCR 810 circa 1940 2

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