S.No.

Subject

Citation

1

Penal Provision is to be

 Strictly Constructed

J.K. Synthetics Ltd Vs. CTO ( 1994)94STC 422 ( SC )

2

Right of Appeal

Hosein Kasam Dada India Ltd Vs State of M.P. (1953)4 STC 114 ( SC )

3

Inter / State Sales Import / Export

Bengal Immunity Co Ltd Vs state of Bihar ( 1955) 6 STC 446 ( SC )

4

Work Contract

State of Madras Vs gannon Dunkerley & Co. ( Madras ) Ltd (1958) 9STC 353 ( SC )

Builder Association of India Vs. Union of India ( 1989)73 STC 370 ( SC )

Gannon Dunkerley & Co. Vs. State of Rajasthan (1993)88STC204(SC)

5

Benefit of doubt to Subject

Thungabhadra Indust Ltd VS. CTO ( 1960)11 STC 827 ( SC )

6

Sale

New India Sugar Mills Ltd. Vs. CST ( 1963) 14 STC 316 ( SC )

7

Re- assessment of escaped turnover

Ghanshyam Dass Vs. Regional Asstt. Commr. S.T. (1963)14 STC 976 ( SC )

8

Unlawful demand of tax

Abdul Quadar & Co. Vs. STO ( 1964) 15 STC 403 (SC)

9

Goods in RC

J.K. Cotton Spg. & Wevg Mills Co Ltd VS. STO ( 1965)16 STC 563( SC )

10

Search & Seizure

CCT Vs. Ram Kishan Shri Kishan Jhaver ( 1967)20STC 453( SC )

11

Purchase Tax

Hotel Balaji Vs. state of A.P. (1993)88 STC 98 ( SC )

12

Sale Price

Hindustan Sugar Mills Ltd. Vs. sate of Raj. ( 1979)43 STC 13 ( SC )

13

Doctrine of Estoppel.

 Ignorance of law is a good  excuse

Moti Lal Padampat Sugar Mills Co. Ltd Vs. St. of U.P. ( 1979)44STC (SC )

14

Right to Cross examination

State of Ker. Vs. K.T. Shaduli Yusuff ( 1977)39 STC 42 ( SC)

15

Favourable interpretation to

tax payer out of two to be adopted

Polestar Electronics Pvt Ltd Addl. CST ( 1978)41 STC 409 ( SC )

16

Best Judgement Assessment

CST M.P. Vs. H.M. esuafali , H.M. Abduli ( 1973)32 STC 77(SC )

17

Discretion in Penalty

Hindustan Steel Ltd Vs. State of Ori (1970)25 STC 211 ( SC )

18

Gross Turnover

Hyderabad Asbestos Cement Products Ltd. Vs. State of A.P. ( 1969)24 STC 487 ( Sc )

19

Situs of Sale is immaterial

20^th Centuary Finance Corp Ltd. St. of Maharastra ( 2000)119 STC 182( SC 0

20

1. Precedents.
2. Decision of 5 Judges

Bench binding on two

Judges bench even if

Doubted.

Bharat Petroleum Finance Corp. Ltd. Vs. Mumbai Shramik Sangha and ors.

(2001)123 STC 106 ( SC. CB)

21

Even Incoporeal or intangible property

can be goods when put in media

to transfer or marketing.

Tata Consultancy Services Vs. State of A.P. ( 2004)137 STC 620

( SC  CB ) relying on ( 2002)127 STC 280 ( SC. CB )