State Of H. P. vs Gujarat Ambuja Cement LTD.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2005 Supreme(SC) 900

RUMA PAL, ARIJIT PASAYAT, C.K.THAKKER
State Of H. P. – Appellant
Versus
Gujarat Ambuja Cement LTD. – Respondent

Judgment

Arijit Pasayat, J.—These appeals are inter-linked and, therefore, are taken up together for disposal. Civil Appeal Nos. 2641 and 2642 of 2000 relate to respondent-Gujarat Ambuja Cement Ltd. (in short ‘Gujarat Ambuja’) while Civil Appeal Nos. 3744-46 of 2000 relate to respondent-Associated Cement Ltd. (in short ‘ACC’). The common question so far as the appeals are concerned linking the respondents in the appeals relates to one issue i.e. liability to pay purchase tax on the royalty paid by the respondents. As other issues are involved in Gujarat Ambuja’s cases, the factual scenario in Civil Appeal Nos. 2641-2642 of 2000 needs to be noted in some detail.

2. Challenge in these appeals is to the judgments rendered by a Division Bench of the Himachal Pradesh High Court. Writ Petitions were filed by the present respondents questioning the action taken by the Sales Tax Authorities and the revisional orders passed setting aside the orders of assessment framed for the assessment years 1995-96 and 1996-97 under the Central Sales Tax Act, 1956 (in short the ‘Central Act’) and the Himachal Pradesh General Sales Tax Act, 1968 (in short the ‘Act’).

3. So far as the Gujarat Ambuja is concer

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Judicial Analysis

None of the cases in the provided list explicitly state that they have been overruled, reversed, or explicitly treated as bad law. While multiple entries reference the same core case (Gujarat Ambuja Cement Ltd. (2005) 6 SCC 499), there are no clear indications in the summaries that any of these decisions have been criticized or overruled in subsequent judgments. The references to subsequent cases and citations appear to affirm or rely upon the original decision rather than question or negate it. Therefore, based solely on the provided data, no case is definitively identified as bad law or overruled.

Gujarat Ambuja Cement Ltd. (2005) 6 SCC 499: This case appears repeatedly as a foundational or leading authority, with numerous references to its principles being reiterated or relied upon in subsequent judgments (e.g., references to its principles in multiple entries such as 02100045306, 02200034665, 02100111049, 01500036086, etc.). The consistent citations suggest it is well-preserved as good law and followed in subsequent decisions.

Indian Oil Corporation Ltd. (2003) 2 SCC 107: Frequently cited alongside Gujarat Ambuja Cement Ltd., indicating its continued authority and treatment as good law.

State of H.P. v. Gujarat Ambuja Cement Ltd. (various citations): Several entries cite this case as a key precedent, often in affirming legal principles, indicating it is treated as good law.

Harbanslal Sahnia v. Indian Oil Corpn. Ltd.: Cited in conjunction with Gujarat Ambuja Cement Ltd., implying it is considered a valid and good authority.

Other references (e.g., Titaghur Paper Mills Co. Ltd., 1958 AIR SC 86): Cited as supporting legal principles, indicating they are treated as good law.

Multiple references to cases such as State of Gujarat v. Gujarat Ambuja Cement Ltd. (AIR 2019 GUJ 32), or cases with minimal context, leave treatment ambiguous. Without explicit language indicating criticism or overrule, their treatment remains uncertain.

References to decisions like M/s Adani Power Maharashtra Ltd. v. ... or other judgments that are mentioned in passing without specific treatment comments are uncertain.

Cases where the treatment is described as "held as under" or "observed" without further commentary do not clarify whether they have been overruled or questioned.

The repeated citations of the same case (Gujarat Ambuja Cement Ltd. (2005) 6 SCC 499) with no mention of criticism or reversal suggest they are treated as good law, but without explicit statements, their treatment could be uncertain.

2005 Supreme(SC) 900

RUMA PAL, ARIJIT PASAYAT, C.K.THAKKERState Of H. P. – AppellantVersusGujarat Ambuja Cement LTD. – Respondent

Cases Referred (39)

Judicial Analysis

RUMA PAL, ARIJIT PASAYAT, C.K.THAKKER
State Of H. P. – Appellant
Versus
Gujarat Ambuja Cement LTD. – Respondent