THE EXCISE COMMISSIONER, KARNATAKA vs MYSORE SALES INTERNATIONAL LTD AND ORS. ETC. — C.A. No. 2168/2007
Case under Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [Other Than Matters Covered by Categories 1602-1605] Section XII-B. Status: DISPOSED.
CNR: SCIN010221222006
Filing Date
31-Aug-2006
Registration No
C.A. No. 2168/2007
Diary Number
22122/2006
Order Date
08-Jul-2024
Document Type
Judgement - of Main Case
Neutral Citation
2024 INSC 484
Disposal Type
Appeals Allowed
Data as of 01-Jul-2026
Acts & Sections
Petitioner(s)
THE EXCISE COMMISSIONER, KARNATAKA
Adv. V. N. RAGHUPATHY[P-1]
Respondent(s)
MYSORE SALES INTERNATIONAL LTD AND ORS. ETC.
Adv. NANDA KISHORE[R-1] RAJESH MAHALE (Dead / Retired / Elevated) [R-5] RAJ BAHADUR YADAV[R-2] RAJ BAHADUR YADAV[R-3] RAJ BAHADUR YADAV[R-4]
Hearing History
Judge: HON'BLE MR. JUSTICE SURYA KANT and HON'BLE MR. JUSTICE UJJAL BHUYAN
Fixed Date by Court
Fixed Date by Court
Next Week / Week Commencing / C.O.Week
Fixed Date by Court
Fixed Date by Court
| Date | Purpose |
|---|---|
| 08-Jul-2024 | Fixed Date by Court |
| 29-Nov-2023 | Fixed Date by Court |
| 12-Oct-2023 | Next Week / Week Commencing / C.O.Week |
| 11-Oct-2023 | Fixed Date by Court |
| 21-Sep-2023 | Fixed Date by Court |
Orders
Summary of C.A. No. 002168/2007: THE EXCISE COMMISSIONER, KARNATAKA v. MYSORE SALES INTERNATIONAL LTD. The Supreme Court allowed the appeal and quashed income tax TDS collection orders against Mysore Sales, holding that excise contractors purchasing arrack vending rights via auction are not "buyers" under Section 206C of the Income Tax Act—thus excluding them from TDS obligations—because: (1) arrack itself is not obtained through auction but rather vending rights, and (2) retail sale prices are statutorily fixed under state excise rules. The Court also mandated that natural justice principles require notice and hearing before issuing prejudicial Section 206C(6) orders. This case analysis is maintained by casestatus.in based on publicly available court records.
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