SUBHRO KAMAL MUKHERJEE, B.V.NAGARATHNA
NATIONAL MINERAL DEVELOPMENT CORPORATION LIMITED – Appellant
Versus
STATE OF KARNATAKA – Respondent
(1) As common questions of law and facts arise in these writ petitions, they have been heard together and are disposed of by this common order.
(2) BACKGROUND FACTS:
The petitioners in these writ petitions are either lease holders of mines and quarries in forest areas; purchasers of minerals as a forest produce from the lease holders or from the State Government or Corporation, owned or controlled by the State Government; Public Sector Units such as National Mineral Development Corporation (NMDC), State Trading Corporation (STC) or Steel Authority of India Limited (SAIL). Thus, the petitioners could be categorized into two broad categories: the first category is, mining or quarrying lease holders who sell the minerals as forest produce extracted by them from the forest area to various traders or purchasers or make use of them for captive consumption. The second category is, purchasers of minerals as forest produce, either from the State Government or corporation, owned or controlled by the State Government or private mining or quarrying lease holders. These persons do not have any quarrying licenses or leases in their names, but are purchasing the minerals as forest produce f
Gurusiddappa Nurandappa Uppin and etc.
State of Orissa v. M.A.Tulloch
Vide Laddu Mal v. The State of Bihar
State of Tripura and others vs. Sudhir Ranjan Nath [AIR 1997 SC 1168]
Godfrey Philips India Ltd. vs. State of U.P. [(2005)2 SCC 515
Rainbow Steels Ltd., Muzaffarnagar and Birla Cotton Spinning and Weaving Mills Ltd.
G.Radhakrishna Murthy and Company and others vs. Commercial Tax OfficerIVB
Builders’ Association of India and others vs. Union of India [1989 (2) SCC 645]
M/s.Orissa Cements Limited vs. State of Orissa [AIR 1991 SC 1676]
Commissioner of Income tax, Udaipur
(Mcdowell and Co.); M.K.Ranganathan vs. Government of Madras [AIR 1955 SC 604]
State of Travancore, Cochin vs. Shanmugha Vilas Cashewnut Factory
State of M.P. vs. Bhailal Bhai [AIR 1964 SC 1006]
Salonah Tea Company Limited vs. Superintendent of Taxes, Nowgong and others
U.P.Pollution Control Board vs. Kanoria Industrial Limited [(2001) 2 SCC 549]
District Mining Officer vs. Tata Iron and Steel Co. [(2001) 7 SCC 358]
K.T. Moopil Nair vs. State of Kerala [AIR 1961 SC 552]
M.C.Mehta vs. Kamal Nath [(1997) 1 SCC 388]
T.N.Godavarman Thirumulpad vs. Union of India
Samaj Parivartana Samudaya vs. State of Karnataka [(2013) 8 SCC 154]
Municipal Corporation of Delhi and others vs. Mohd Yasin [1983 (3) SCC 229]
City Corporation of Calicut vs. Thachambalath Sadasivan and others [1985 (2) SCC 112]
Vijayalakshmi Rice Mill and Others vs. Commercial Tax officers
Delhi Race Club Limited vs. Union of India and Others [2012 (8) SCC 680].
Dewanchand Builders and Contractors vs. Union of India [(2012) 1 SCC 101]
B.Viswanathiah and Company and Others vs. State of Karnataka and Others [(1991) 3 SCC 358]
M.P.Vidyut Karamchari Sangh vs. M.P.Electricity Board. [(2004) 9 SCC 755]
Vijay Kumar Sharma vs. State of Karnataka and Others [(1990) 2 SCC 562]
State of W.B. vs. Kesoram Industries Ltd., and Others
Hingir Rampur Coal Company Ltd.
State of Orissa vs. M.A.Tulloch and Co. [AIR 1964 SC 1284]
Kannan Devan Hills Produce Co. Ltd.
Mafatlal Industries Limited and others vs. Union of India and Others [(1997) 5 SCC 536]
Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111]
Empress Mills, Nagpur vs. Municipal Committee
State of Bombay vs. Hospital Mazdoor Sabha [AIR 1960 SC 610]
Parakh Foods Ltd. v. State of A.P [AIR 2008 SC 2012]
Godfrey Philips India Ltd. vs. State of Utter Pradesh [(2005) 2 SCC 515]
Rainbow Steels Ltd. vs. CST [(1981) 2 SCC 141]
K.K.Kochuni vs. State of Madras and Kerala [AIR 1960 SC 1080]
Amarchandra Chakraborty vs. Collector of Excise, Government of Tripura
Commissioner of Income Tax, Udaipur, Rajasthan vs. Macdowell and Company Limited
Union of India vs. Alok Kumar [2010 (5) SCC 349]
Jage Ram vs. State Of Haryana [(1971) 1 SCC 671 = AIR 1971 SC 1033]
M/s.Rohit Pulp and Paper Mills Ltd. vs. Collector Of Central Excise
Grasim Industries Ltd vs. Collector Of Customs
Builders’ Association Of India vs. Union Of India [(1989) 2 SCC 645]
State of West Bengal vs. Kesoram Industries Limited [(2004) 10 SCC 201]
State of Orissa vs. M.A. Tulloch and Co.
Automobile Transport (Rajasthan) Ltd. vs. State of Rajasthan [AIR 1962 SC 1406]
Orissa Cement Limited vs. State of Orissa
State of Bihar vs. Indian Aluminum Company [(1997) 8 SCC 360]
Deep Chand v. State of U.P. (AIR 1959 SC 648)
HOECHST Pharmaceuticals Limited v. The State of Bihar [1983(4) SCC 45]
M. Karunanidhi v. Union of India [1979 (3) SCC 431].
Zaverbhai Amindas vs. State of Bombay [AIR 1954 SC 752]
Tika Ramji and others etc. vs. The State of Uttar Pradesh and others [AIR 1956 SC 676]
Deep Chand vs. State of UP. [AIR 1959 SC 648]
M. Karunanidhi vs. Union of India [AIR 1979 SC 898]
Rajiv Sarin vs. State of Uttarkhand [(2011) 8 SCC 708]
Hoechst Pharmaceuticals Limited vs. State of Bihar [(1983) 4 SCC 45]
State of Bombay vs. F.N. Balsara (AIR 1951 SC 318)
M.P. Vidyut Karamchari Sangh vs. M.P. Electricity Board [(2004)9 SCC 755]
Dharappa vs. Bijapur Cooperative Milk Producers Societies Union Ltd. [(2007) 9 SCC 109]
Mafatlal Industries Ltd. and others vs. Union of India and others (1997(5) SCC 536)
STO vs. Kanhaiaya Lal Mukundlal Saraf [AIR 1959 SC 135]
Orissa Cement Limited vs. State of Orissa [AIR 1991 SC 1676]
State of M.P. vs. Bhailal Bhai
Salonah Tea Co. Ltd. and others vs. Superintendent of Taxes, Nowgong and others
U.P. Pollution Control Board and others vs. Kanoria Industrial Ltd. and another
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