THE STATE OF HARYANA DEPTT. OF EXCISE AND TAXATION SECRETARY TO GOVT. vs M/S. UNITED RICELAND PVT. LTD. THROUGH AUTHORISED SIGNATORY SH. ARUN KUMAR MISHRA — C.A. No. 9872 - 9874/2011
Case under Section IV. Status: DISPOSED.
CNR: SCIN010065192005
Filing Date
19-Mar-2005
Registration No
C.A. No. 9872 - 9874/2011
Diary Number
6519/2005
Order Date
11-Apr-2018
Document Type
ROP - of Main Case
Disposal Type
Disposed Off
Data as of 20-Jun-2026
Acts & Sections
Petitioner(s)
THE STATE OF HARYANA DEPTT. OF EXCISE AND TAXATION SECRETARY TO GOVT.
Adv. KAMAL MOHAN GUPTA
Respondent(s)
M/S. UNITED RICELAND PVT. LTD. THROUGH AUTHORISED SIGNATORY SH. ARUN KUMAR MISHRA
Adv. SURYA KANT ABHISHEK ATREY MITTER & MITTER CO.
Hearing History
Judge: HON'BLE MR. JUSTICE RANJAN GOGOI and HON'BLE MRS. JUSTICE R. BANUMATHI
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| Date | Purpose |
|---|---|
| 11-Apr-2018 | Next Week / Week Commencing / C.O.Week |
| 10-Apr-2018 | Next Week / Week Commencing / C.O.Week |
| 05-Apr-2018 | Next Week / Week Commencing / C.O.Week |
| 04-Apr-2018 | Next Week / Week Commencing / C.O.Week |
| 03-Apr-2018 | Next Week / Week Commencing / C.O.Week |
Orders
Case Summary: State of Haryana v. United Riceland Pvt. Ltd. Outcome: The Supreme Court dismissed Haryana's appeals and upheld the High Court's decision, holding that the 2003 amendments to the Haryana General Sales Tax Act were ultra vires (beyond the state legislature's powers). The Court found the amendments were an improper attempt to overturn the earlier Satnam Overseas precedent, which had exempted paddy purchases destined for export from purchase tax liability. Key Finding: The legislature cannot use validation clauses to retrospectively override Supreme Court judgments without substantively amending the tax statute's operative scheme. Next Steps: No further proceedings; High Court order sustained without costs. This case analysis is maintained by casestatus.in based on publicly available court records.
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