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SC Ramco Judgment

This document provides a summary of a Supreme Court of India ruling on several petitions. The Court dismissed the petitions based on previous rulings from several High Courts and the Supreme Court itself. The Court found that the view of the Madras High Court in the impugned judgment was consistent with previous rulings from nine other High Courts. Given this consistency among the High Courts and previous dismissals by the Supreme Court, the Court declined to interfere with the petitions.

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Astha Ahuja
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64 views

SC Ramco Judgment

This document provides a summary of a Supreme Court of India ruling on several petitions. The Court dismissed the petitions based on previous rulings from several High Courts and the Supreme Court itself. The Court found that the view of the Madras High Court in the impugned judgment was consistent with previous rulings from nine other High Courts. Given this consistency among the High Courts and previous dismissals by the Supreme Court, the Court declined to interfere with the petitions.

Uploaded by

Astha Ahuja
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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LL 2021 SC 191 WWW.LIVELAW.

IN

ITEM NO.16 Court 4 (Video Conferencing) SECTION XII

S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS

Petition(s) for Special Leave to Appeal (C) No(s).15785-15788/2020

(Arising out of impugned final judgment and order dated 09-03-2020


in WA No. 3403/2019 09-03-2020 in WA No. 3413/2019 09-03-2020 in WA
No. 3414/2019 09-03-2020 in WA No. 2812/2019 passed by the High
Court Of Judicature At Madras)

THE COMMISSIONER OF COMMERCIAL TAXES & ANR. ETC. Petitioner(s)

VERSUS

THE RAMCO CEMENTS LTD.ETC. Respondent(s)

(FOR ADMISSION and I.R. and IA No.134685/2020-EXEMPTION FROM FILING


C/C OF THE IMPUGNED JUDGMENT.

Date : 24-03-2021 These petitions were called on for hearing today.

CORAM :
HON'BLE MR. JUSTICE A.M. KHANWILKAR
HON'BLE MR. JUSTICE DINESH MAHESHWARI
HON'BLE MR. JUSTICE KRISHNA MURARI

For Petitioner(s) Mr. V. Giri, Sr. Adv.


Mr. Jayanth Muth Raj, Sr. Adv.
Mr. M. Yogesh Kanna, AOR
Mr. RajaRajeshwaran. S, Adv.
Mr. Muthuchharan Sundresh, Adv.
Mr. Aditya Chadha, Adv.
Ms. Uma Prasuna Bachu, Adv.

For Respondent(s) Mr. Arvind P. Datar, Sr. Adv.


Mr. R.L. Ramani, Sr. Adv.
Mr. N. Prasad, Adv.
Mr. K. K. Mani, AOR
Ms. T. Archana, Adv.

Mr. K. V. Viswanathan, Sr. Adv.


Mr. Anil Kaushik, Adv.
Mr. Abhishek Mishra, Adv.
Mrs. Shashi Sharma, Adv.
Ms. Arunima Dwivedi, AOR
LL 2021 SC 191 WWW.LIVELAW.IN

UPON hearing the counsel the Court made the following


O R D E R

Heard learned counsel for the parties at

length.

We are in agreement with the view taken by

the Punjab and Haryana High Court in ‘Carpo Power

Limited vs. State of Haryana & Ors.’, which has

already been upheld by this Court by dismissing

Special Leave Petition (C) No.20572 of 2018 vide

order dated 13th August, 2018.

The High Court of Jharkhand at Ranchi has

also dealt with the same issue in ‘Tata Steel

Limited vs. State of Jharkhand’ reported in 2019

SCC online Jharkhand 1255. This judgment, in our

opinion, is exhaustive and answers all the points

urged before us by the petitioner(s) in the instant

special leave petitions.

It is brought to our notice that nine High

Courts have taken the same view. Even the decision

of the High Court of Rajasthan has been affirmed by

this Court by dismissal of Special Leave Petition

(C) No.27529 of 2019 and connected cases vide order

dated 3rd February, 2020.


LL 2021 SC 191 WWW.LIVELAW.IN

Considering the consistent view of nine High

Courts, including dismissal of special leave

petitions by different Bench of this Court, and

being satisfied about the exposition on the matters

in issue by the High Court of Madras vide impugned

judgment and order being a possible view, we

decline to interfere in these special leave

petitions.

Notably, after the decision of Punjab and

Haryana High Court even the Union of India has

chosen to act upon the said decision by issuing

Office Memorandum dated 1st November, 2018 and

directing all the States/Union Territories to

follow the view taken by the Punjab and Haryana

High Court.

Hence, we see no reason to reopen the entire

matter. The special leave petitions are accordingly

dismissed.

Consequently, all pending applications shall

also stand disposed of.

(NEETU KHAJURIA) (VIDYA NEGI)


COURT MASTER COURT MASTER

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