REGENT COMPUTRONICS PVT. LTD.

SHRI NALINI RANJAN SIRKAR Appellant

V/S

SUPERINTENDENT OF TAXES Respondents

Referred Judgements :-

CRAWFORD V. SPOONER [REFERRED TO]
GRENFELL V. INLAND REVENUE COMMISSIONERS [REFERRED TO]
R. V. PETERS [REFERRED TO]
LION INSURANCE ASSOCIATION V. TUCKER [REFERRED TO]
CAMDEN (MARQUIS) V. INLAND REVENUE COMMISSIONERS [REFERRED TO]
ATTORNEY-GENERAL V. MILNEY [REFERRED TO]
NOKES V. DONCASTER AMALGAMATED COLLIERIES LTD. [REFERRED TO]
PLANTERS NUT AND CHOCOLATE CO. V. THE KIND [REFERRED TO]
COLLECTOR OF SALES TAX V. GAURIMAL MAHAJAN AND SONS [REFERRED TO]
HARDWICK GAME FARM V. SUFFOLK, ETC., ASSOCIATION LTD. [REFERRED TO]
INDIAN ALUMINIUM CABLES LTD. V. UNION OF INDIA [REFERRED TO]
CORPORATION OF THE CITY OF VICTORIA V. BISHOP OF VANCOUVER ISLAND [REFERRED TO]
COMMISSIONER OF INCOME TAX WEST BENGALI CALCUTTA VS. BENOY KUMAR SAHAS ROY [REFERRED TO]
BHOGILAL CHUNILAL PANDYA VS. STATE OF BOMBAY [REFERRED TO]
RAMAVATAR BUDHAIPRASAD VS. ASSISTANT SALES TAX OFFICER AKOLA [REFERRED TO]
MOTIPUR ZAMINDARY CO PRIVATE LIMITED MOTIPUR ZAMINDARY CO PRIVATE LIMITED VS. STATE BIHAR:SUPER INTENDENT OF TAXES MUZAFFARPUR [REFERRED TO]
COMMISSIONER OF SALES TAX MADHYA PRADESH INDORE VS. JASWANT SINGH CHARAN SINGH [REFERRED TO]
SARIN CHEMICAL LABORATORY VS. COMMISSIONER OF SALES TAX U P [REFERRED TO]
SALES TAX COMMISSIONER U P VS. M;S LADHA SINGH MAL SINGH [REFERRED TO]
G I T ANDHRA PRADESH VS. TAJ MAHAL HOTEL SECUNDERABAD [REFERRED TO]
INDIA CARBON LTD VS. SUPERINTENDENT OF TAXES GAUHATI [REFERRED TO]
COMMISSIONER OF SALES TAX U P VS. S R BROTHERS KANPUR [REFERRED TO]
MANGULU SAHU RAMAHARI SAHU VS. SALES TAX OFFICER GANJAM [REFERRED TO]
AVADH SUGAR MILLS LIMITED VS. SALES TAX OFFICER SITAPUR [REFERRED TO]
BOLANI ORES LIMITED DALMIA CEMENT BHARAT LIMITED BOLANI ORES LIMITED VS. STATF OF ORISSA:THE REGIONAL TRANSPORT OFFICER BALLERY MYSORE :STATE OF ORISSA [REFERRED TO]
DAFFADAR BHAGAT SINGH AND SONS VS. JOINT EXCISE AND TAXATION COMMISSIONER PUNJAB PATIALA [REFERRED TO]
MAHAPALIKA OF THE CITY OF AGRA VS. AGRA BRICK KILN OWNERS ASSCN [REFERRED TO]
STATE OF UTTAR PRADESH VS. INDIAN HUME PIPE COMPANY LIMITED [REFERRED TO]
STATE OF WEST BENGAL VS. WASHI AHMED [REFERRED TO]
PORRITTS AND SPENCER ASIA LIMITED VS. STATE OF HARYANA [REFERRED TO]
DELHI CLOTH AND GENERAL MILLS COMPANY LIMITED VS. STATE OF RAJASTHAN [REFERRED TO]
P A THILLAI CHIDAMBARA NADAR P A THILLAI CHIDAMBARA NADAR VS. ASSTT COMMISSIONER MADURAI:STATE OF TAMIL NADU [REFERRED TO]
CHIRANJIT LAL ANAND VS. STATE OF ASSAM [REFERRED TO]
SHRI PRANESH CHANDRA PALIT VS. SUPERINTENDENT OF TAXES [REFERRED TO]
ALOKE CHAND MITRA VS. STATE OF WEST BENGAL [REFERRED TO]

JUDGEMENT

(1.) WE propose to dispose of the writ petitions by a common order as they involve common questions of law and fact.

(2.) THE core question in the writ petitions :

(3.) THE petitioner has questioned the validity of the orders of the taxing authorities claiming that the eatables are not exigible to tax yet the authorities below have made him liable in breach of the Constitution and the law. The petitioner claims that the food-stuffs are exempt from tax as they fall under item 11 of Schedule III of "the Act". The petitioner further claims that the authorities have acted without jurisdiction and made him liable on clear misconstruction of the term "meat" in item 11 of Schedule III to "the Act". The petitioner having exhausted all the statutory remedies provided under "the Act" has come up before this Court under article 226 of the Constitution of India praying for writs of certiorari and/or mandamus for quashing the impugned orders with the direction to the taxing authorities not to make him liable to sales tax in respect of the item in question.

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SHRI NALINI RANJAN SIRKAR Vs. SUPERINTENDENT OF TAXES

Referred Judgements :-

JUDGEMENT

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