.....Corporation Limited v. Collector of Central Excise [AIR 1963 SC 104], was concerned with the question as to whether exemption of excise duty to the factory run by a Co-operative Society, when exempted on payment of such duty was discriminatory or not. Their Lordships held that such exemption does not fall under discrimination. Similar question also arose in the cases of P.V. Shivarajan v. The Union of India [1959 Supp (1) SCR 779] and Gordhandas v. Assistant Collector of Central Excise and Customs. [(Unreported, decided on 27-9-68 in CA No. 1040 of 1965]. CHAPTER 1 Preliminary 1. Short title, extent and commencement. (1) This Act may be called the Assam Co-operative Societies Act, 1949. (2) It extends to the whole of the State of Assam. (3) It shall come into force on such date as the State Government may appoint. COMMENTS The Act came into force from 1st April, 1950, vide Notification No. CG 6/50/ 40, dated 3-3-1950. 2. Definitions. In this Act, unless there is anything repugnant in the subject or context " (a) "Administrative Council" means a body intermediary between a Managing Body and the General Assembly of registered society: "Affiliating Society".....
List Judgments citing this section