Supreme Court of India

Ashok Leyland Ltd. v. State of Tamil Nadu and Anr.

Neutral citation

Reported as [2004] 1 S.C.R. 306

Bench V.N. Khare, S.B. Sinha and A.R. Lakshmanan JJ.

Decided 7 January 2004

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

8 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that the Appellants would be entitled to move the High Court for ventilating their grievances.

Judgment, page 51

From the headnote

Central Sales Tax Act, 1956-Section 6A(2)-lnter-State Sale-legal fiction created-Effect of-Acceptance of Form filled by the assessee- c Held, legal .fiction operates-Order accepting Form becomes final and cannot be reopened unless found illegal/void/voidable-Tamil Nadu General Sales Tax Act, 1959-Section 16. Code of Civil Procedure, 1908-Section 11-Res Judicata-Applicability of-Held, would not apply where jurisdictional question wrongly decided. Interpretation of Statute-Must be interpreted having regard to the /ext ' and context-Stall/le must be read in its entirety-General and special

Authorities it was built on

2002 Bhavnagar University v. Palitana Sugar Mill Pvt, Ltd. and Ors. cited by 69
1991 Smt. Shrisht Dhawan v. Shaw Brothers cited by 19
1965 Municlpal Board, Hapur v. Raghuvendra Krlpal and Others cited by 12
2003 Sri Ramnik Vallabhdas Madhvani and Ors. v. Taraben Pravinlal Madhvani cited by 5

Where later benches applied it

2021 Adani Gas Limited v. Union of India & Ors. relied on
2017 Kumaran v. State of Kerala & Anr. relied on
2024 State of U.P. & Ors v. M/s Lalta Prasad Vaish and Sons referred to
2023 Baharul Islam & Ors. v. Indian Medical Association and Ors. referred to
2023 The State of Himachal Pradesh and Others v. Goel Bus Service Kullu Etc. Etc. referred to
2018 Union of India v. Hardy Exploration and Production (india) Inc referred to
2015 Petroleum & Natural Gas Regulatory Board v. Indraprastha Gas Limited & Ors. referred to
2011 K.T. Plantation Pvt. Ltd. & Anr v. State of Karnataka referred to

Of those, 2 relied on · 6 referred to

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