TaxTMI 
TaxTMI 
2008 (12) TMI 398
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....Special Leave Petition (C) Nos. 9991, Special Leave Petition (C) Nos. 9993, Special Leave Petition (C) Nos. 9998, Special Leave Petition (C) Nos. 9999, Special Leave Petition (C) Nos. 10003, Special Leave Petition (C) Nos. 10007, Special Leave Petition (C) Nos. 10129, Special Leave Petition (C) Nos. 10133, Special Leave Petition (C) Nos. 10134, Special Leave Petition (C) Nos. 10153, Special Leave Petition (C) Nos. 10154, Special Leave Petition (C) Nos. 10156, Special Leave Petition (C) Nos. 10161, Special Leave Petition (C) Nos. 10164, Special Leave Petition (C) Nos. 10167, Special Leave Petition (C) Nos. 10206, Special Leave Petition (C) Nos. 10207, Special Leave Petition (C) Nos. 10232, Special Leave Petition (C) Nos. 10274, Special Leave Petition (C) Nos. 10281, Special Leave Petition (C) Nos. 10320, Special Leave Petition (C) Nos. 10366, Special Leave Petition (C) Nos. 10381, Special Leave Petition (C) Nos. 10382, Special Leave Petition (C) Nos. 10384, Special Leave Petition (C) Nos. 10385, Special Leave Petition (C) Nos. 10391, Special Leave Petition (C) Nos. 10402, Special Leave Petition (C) Nos. 10403, Special Leave Petition (C) Nos. 10404, Special Leave Petition (C) Nos. 10....
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....Special Leave Petition (C) Nos. 18708, Special Leave Petition (C) Nos. 18709, Special Leave Petition (C) Nos. 18710, Special Leave Petition (C) Nos. 18711, Special Leave Petition (C) Nos. 18712, Special Leave Petition (C) Nos. 18713, Special Leave Petition (C) Nos. 18714 of 2006, Special Leave Petition (C) Nos. 1101, Special Leave Petition (C) Nos. 1288, Special Leave Petition (C) Nos. 6914, Special Leave Petition (C) Nos. 9054, Special Leave Petition (C) Nos. 10694, Special Leave Petition (C) Nos. 10851, Special Leave Petition (C) Nos. 12959, Special Leave Petition (C) Nos. 13806, Special Leave Petition (C) Nos. 14070, Special Leave Petition (C) Nos. 14819, Special Leave Petition (C) Nos. 14820, Special Leave Petition (C) Nos. 14821, Special Leave Petition (C) Nos. 14823, Special Leave Petition (C) Nos. 14824, Special Leave Petition (C) Nos. 14825, Special Leave Petition (C) Nos. 14826, Special Leave Petition (C) Nos. 14828, Special Leave Petition (C) Nos. 14829, Special Leave Petition (C) Nos. 14830, Special Leave Petition (C) Nos. 14832, Special Leave Petition (C) Nos. 14833, Special Leave Petition (C) Nos. 14835, Special Leave Petition (C) Nos. 14837, Special Leave Petition (C)....
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....Leave Petition (C) Nos. 17978, Special Leave Petition (C) Nos. 17979, Special Leave Petition (C) Nos. 17980, Special Leave Petition (C) Nos. 17981, Special Leave Petition (C) Nos. 17982, Special Leave Petition (C) Nos. 17983, Special Leave Petition (C) Nos. 17984, Special Leave Petition (C) Nos. 18036, Special Leave Petition (C) Nos. 18037, Special Leave Petition (C) Nos. 18038, Special Leave Petition (C) Nos. 18039, Special Leave Petition (C) Nos. 18040, Special Leave Petition (C) Nos. 18041, Special Leave Petition (C) Nos. 18042, Special Leave Petition (C) Nos. 18043, Special Leave Petition (C) Nos. 18044, Special Leave Petition (C) Nos. 18045, Special Leave Petition (C) Nos. 18046, Special Leave Petition (C) Nos. 18047, Special Leave Petition (C) Nos. 18048, Special Leave Petition (C) Nos. 18049, Special Leave Petition (C) Nos. 18050, Special Leave Petition (C) Nos. 18051, Special Leave Petition (C) Nos. 18053, Special Leave Petition (C) Nos. 18054, Special Leave Petition (C) Nos. 18055, Special Leave Petition (C) Nos. 18056, Special Leave Petition (C) Nos. 18057, Special Leave Petition (C) Nos. 18058, Special Leave Petition (C) Nos. 18059, Special Leave Petition (C) Nos. 18061,....
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....on (C) Nos. 19110, Special Leave Petition (C) Nos. 19111, Special Leave Petition (C) Nos. 19113, Special Leave Petition (C) Nos. 19114, Special Leave Petition (C) Nos. 19154, Special Leave Petition (C) Nos. 19505, Special Leave Petition (C) Nos. 19506, Special Leave Petition (C) Nos. 19507, Special Leave Petition (C) Nos. 19508, Special Leave Petition (C) Nos. 19510, Special Leave Petition (C) Nos. 19511, Special Leave Petition (C) Nos. 19512, Special Leave Petition (C) Nos. 19513, Special Leave Petition (C) Nos. 19514, Special Leave Petition (C) Nos. 19515, Special Leave Petition (C) Nos. 19516, Special Leave Petition (C) Nos. 19518, Special Leave Petition (C) Nos. 19521, Special Leave Petition (C) Nos. 19522, Special Leave Petition (C) Nos. 19523, Special Leave Petition (C) Nos. 19524, Special Leave Petition (C) Nos. 19525, Special Leave Petition (C) Nos. 19526, Special Leave Petition (C) Nos. 19527, Special Leave Petition (C) Nos. 19528, Special Leave Petition (C) Nos. 19529, Special Leave Petition (C) Nos. 19530, Special Leave Petition (C) Nos. 19531, Special Leave Petition (C) Nos. 19543, Special Leave Petition (C) Nos. 19544, Special Leave Petition (C) Nos. 19545, Special Lea....
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....24966, Special Leave Petition (C) Nos. 24967, Special Leave Petition (C) Nos. 24968, Special Leave Petition (C) Nos. 24969, Special Leave Petition (C) Nos. 24970, Special Leave Petition (C) Nos. 24971, Special Leave Petition (C) Nos. 24972, Special Leave Petition (C) Nos. 24973, Special Leave Petition (C) Nos. 24974, Special Leave Petition (C) Nos. 24975, Special Leave Petition (C) Nos. 24976, Special Leave Petition (C) Nos. 24977, Special Leave Petition (C) Nos. 24978, Special Leave Petition (C) Nos. 24979, Special Leave Petition (C) Nos. 24980, Special Leave Petition (C) Nos. 24981, Special Leave Petition (C) Nos. 24982, Special Leave Petition (C) Nos. 24983, Special Leave Petition (C) Nos. 24984, Special Leave Petition (C) Nos. 24985, Special Leave Petition (C) Nos. 24986, Special Leave Petition (C) Nos. 24987, Special Leave Petition (C) Nos. 24988, Special Leave Petition (C) Nos. 24989, Special Leave Petition (C) Nos. 24990, Special Leave Petition (C) Nos. 24991, Special Leave Petition (C) Nos. 24992, Special Leave Petition (C) Nos. 24993, Special Leave Petition (C) Nos. 24994, Special Leave Petition (C) Nos. 24995, Special Leave Petition (C) Nos. 24996, Special Leave Petition ....
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....al Leave Petition (C) Nos. 25059, Special Leave Petition (C) Nos. 25060, Special Leave Petition (C) Nos. 25061, Special Leave Petition (C) Nos. 25062, Special Leave Petition (C) Nos. 25063, Special Leave Petition (C) Nos. 25064, Special Leave Petition (C) Nos. 25065, Special Leave Petition (C) Nos. 25066 of 2007, Special Leave Petition (C) Nos. 742, Special Leave Petition (C) Nos. 746, Special Leave Petition (C) Nos. 747, Special Leave Petition (C) Nos. 3230, Special Leave Petition (C) Nos. 3231, Special Leave Petition (C) Nos. 3233, Special Leave Petition (C) Nos. 3234, Special Leave Petition (C) Nos. 3236, Special Leave Petition (C) Nos. 3237, Special Leave Petition (C) Nos. 3238, Special Leave Petition (C) Nos. 3239, Special Leave Petition (C) Nos. 3240, Special Leave Petition (C) Nos. 3241, Special Leave Petition (C) Nos. 3242, Special Leave Petition (C) Nos. 3243, Special Leave Petition (C) Nos. 3244, Special Leave Petition (C) Nos. 3245, Special Leave Petition (C) Nos. 3246, Special Leave Petition (C) Nos. 3247, Special Leave Petition (C) Nos. 3248, Special Leave Petition (C) Nos. 3249, Special Leave Petition (C) Nos. 3250, Special Leave Petition (C) Nos. 3251, Special Leave ....
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....al Leave Petition (C) Nos. 14242, Special Leave Petition (C) Nos. 14243, Special Leave Petition (C) Nos. 14244, Special Leave Petition (C) Nos. 14245, Special Leave Petition (C) Nos. 14246, Special Leave Petition (C) Nos. 14247, Special Leave Petition (C) Nos. 14248, Special Leave Petition (C) Nos. 14249, Special Leave Petition (C) Nos. 14250, Special Leave Petition (C) Nos. 14251, Special Leave Petition (C) Nos. 14252, Special Leave Petition (C) Nos. 14454, Special Leave Petition (C) Nos. 14778, Special Leave Petition (C) Nos. 14875, Special Leave Petition (C) Nos. 15047, Special Leave Petition (C) Nos. 15078, Special Leave Petition (C) Nos. 15090, Special Leave Petition (C) Nos. 15164, Special Leave Petition (C) Nos. 15253, Special Leave Petition (C) Nos. 15273, Special Leave Petition (C) Nos. 15274, Special Leave Petition (C) Nos. 15286, Special Leave Petition (C) Nos. 15287, Special Leave Petition (C) Nos. 15288, Special Leave Petition (C) Nos. 15289, Special Leave Petition (C) Nos. 15324, Special Leave Petition (C) Nos. 15325, Special Leave Petition (C) Nos. 15326, Special Leave Petition (C) Nos. 15327, Special Leave Petition (C) Nos. 15328, Special Leave Petition (C) Nos. 153....
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....ition (C) Nos. 17375, Special Leave Petition (C) Nos. 17376, Special Leave Petition (C) Nos. 17377, Special Leave Petition (C) Nos. 17408, Special Leave Petition (C) Nos. 17892, Special Leave Petition (C) Nos. 18001, Special Leave Petition (C) Nos. 18030, Special Leave Petition (C) Nos. 18034, Special Leave Petition (C) Nos. 18035, Special Leave Petition (C) Nos. 18344, Special Leave Petition (C) Nos. 18346, Special Leave Petition (C) Nos. 18354, Special Leave Petition (C) Nos. 18360, Special Leave Petition (C) Nos. 18361, Special Leave Petition (C) Nos. 18362, Special Leave Petition (C) Nos. 18363, Special Leave Petition (C) Nos. 18364, Special Leave Petition (C) Nos. 18379, Special Leave Petition (C) Nos. 18532, Special Leave Petition (C) Nos. 18582, Special Leave Petition (C) Nos. 18714, Special Leave Petition (C) Nos. 18850, Special Leave Petition (C) Nos. 18857, Special Leave Petition (C) Nos. 18865, Special Leave Petition (C) Nos. 18870, Special Leave Petition (C) Nos. 18871, Special Leave Petition (C) Nos. 19019, Special Leave Petition (C) Nos. 19026, Special Leave Petition (C) Nos. 19030, Special Leave Petition (C) Nos. 19120, Special Leave Petition (C) Nos. 19372, Special ....
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....Nos. 6423, C.A. Nos. 6424, C.A. Nos. 6425, C.A. Nos. 6426, C.A. Nos. 6427, C.A. Nos. 6428, C.A. Nos. 6429, C.A. Nos. 6430, C.A. Nos. 6431, C.A. Nos. 6432, C.A. Nos. 6433, C.A. Nos. 6434, C.A. Nos. 6435, C.A. Nos. 6436, C.A. Nos. 6437, C.A. Nos. 6438, C.A. Nos. 6439, C.A. Nos. 6440 of 1997, C.A. Nos. 3381, C.A. Nos. 3382, C.A. Nos. 3383, C.A. Nos. 3384, C.A. Nos. 3385, C.A. Nos. 3386, C.A. Nos. 3387, C.A. Nos. 3388, C.A. Nos. 3389, C.A. Nos. 3390, C.A. Nos. 3391, C.A. Nos. 3392, C.A. Nos. 3393, C.A. Nos. 3394, C.A. Nos. 3395, C.A. Nos. 3396, C.A. Nos. 3397, C.A. Nos. 3398, C.A. Nos. 3399, C.A. Nos. 3400, C.A. Nos. 3592, C.A. Nos. 4651 of 1998, C.A. Nos. 918 of 1999, C.A. Nos. 2769, C.A. Nos. 4471, C.A. Nos. 4476 of 2000, C.A. Nos. 3314 of 2001, C.A. Nos. 3454, C.A. Nos. 3455, C.A. Nos. 3456, C.A. Nos. 3457, C.A. Nos. 3458, C.A. Nos. 3459, C.A. Nos. 3460, C.A. Nos. 3461, C.A. Nos. 3462, C.A. Nos. 3463, C.A. Nos. 3464, C.A. Nos. 3465, C.A. Nos. 3466, C.A. Nos. 3467, C.A. Nos. 3468, C.A. Nos. 3469, C.A. Nos. 3470, C.A. Nos. 3471, C.A. Nos. 4008, C.A. Nos. 5385, C.A. Nos. 5740, C.A. Nos. 5858 of 2002, C.A. Nos. 1956, C.A. Nos. 2608, C.A. Nos. 2633, C.A. Nos. 2637, C.A. Nos. 2638, C.A. N....
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....Mahipal, Subramonium Prasad, A. S. Bhasme, Ms. Manahi Singhal, Kshatrshal Raj, Santosh Sachin, Abhijat P. Medh, Arvind Minocha, Neeraj Kumar Jain, Sanjay Singh, Sandeep Chaturvedi, Umang Shankar, T.V. George, Ejaz Maqbool, Rajesh Jain, Ms. Taruna Singh, Wasif Gilani, Amit S. Chauhan, Ms. Udita Singh, L.R. Singh, Vivek Singh, K.K. Mani, C.K.R. Lenin Sekar, R.K. Pandey, Ashok Kumar Gupta, Farrukh Rasheed, Manoranja Paikaray, P.P. Rao, P.S. Patwalia, Shyam Diwan, Krishnan Venugopal, T.R. Andhyarujina, Sunil Gupta, Dhruv Agrawal, Rakesh Dwivedi, Sunil Kumar, C.D. Singh, Sunny Chowdhary, Vairagya Vardhan Dubey, Aditya Singh, Upasana Nath, Puneet Bali, Hitten Nahra, Gourav Kejariwal, R. Nedumaran, Devvrat, Soumik Ghosal, Udit Kumar, Chanchal Biswal, Partha Sil, K. Chatterjee, Ghanshyam Joshi, Aarohi Bhalla, Manoj Kr. Dwivedi, Ms. Vandana Mishra, G.V. Rao, Praveen Kumar, Gopal Singh, Manish Kumar, Mohit Shah, Shamshad, Sanjay Jain, C. Mukund, Shashank Sharma, Avneesh Garg, Ms. Vandana Anand, Bijoy Kr. Jain, Parijit Singh, Ms. Reshmi Rea Sinha, S.C. Ghosh, A.K. Rao, Advocates for M/s Gagrat & Co., Advocates, Ms. Kirit Renu Mishra, Rajiv Agnihotri, Rajesh Kumar, Ms. Indra Sawhney, K.L. Janj....
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....ed statute of the State. In most of the cases, entry tax has been introduced after abolition of octroi. A series of judgments of this court, for example, Atiabari Tea Co. Ltd. v. State of Assam [1961] 1 SCR 809, Automobile Transport (Rajasthan) Ltd. v. State of Rajasthan [1963] 1 SCR 491, Khyerbari Tea Co. Ltd. v. State of Assam [1964] 5 SCR 975, Mrs. Meenakshi v. State of Karnataka [1984] Supp SCC 326, Bolani Ores Ltd. v. State of Orissa [1974] 2 SCC 777 and Kamaljeet Singh v. Municipal Board, Pilkhwa [1986] 4 SCC 174 apart from Jindal's case [2006] 7 SCC 241 have been pressed into service by the parties. Stand of the appellants in the present cases essentially is that true nature of the levy of entry tax has to be seen and that has not been done. With reference to paragraphs 31 See para 28 at page 567 of 145 STC. and 42 See para 39 at page 571 of 145 STC. of Jindal's case [2006] 7 SCC 241 See [2006] 145 STC 544 (SC) it has been submitted by assessees-appellants that entry tax is really in essence not a tax in the classical sense, but a sub-class of fee. Some High Courts by the impugned judgment have held that clauses (a) and (b) of article 304 of the Constitution of India, 1950 (....
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....if the purpose of imposition of the tax is not merely to confer a special advantage on the traders but to benefit the public in general including the traders, that levy can still be considered to be compensatory. According to this view, an indirect or incidental benefit to traders by reason of stepping up the developmental activities in various local areas of the State can be brought within the concept of compensatory tax, the nexus between the tax known as compensatory tax and the trading facilities not being necessarily either direct or specific. ... 46 See para 43 at page 573 of 145 STC.. Applying the above tests/parameters, whenever a law is impugned as violative of article 301 of the Constitution, the court has to see whether the impugned enactment facially or patently indicates quantifiable data on the basis of which the compensatory tax is sought to be levied. The Act must facially indicate the benefit which is quantifiable or measurable. It must broadly indicate proportionality to the quantifiable benefit. If the provisions are ambiguous or even if the Act does not indicate facially the quantifiable benefit, the burden will be on the State as a service/facility provider t....