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Shah Textile Mills Pvt. Ltd. Vs. State of Gujarat

Court : Gujarat

Subject : Sales Tax

Acts : Gujarat Sales Tax Act, 1969 - Sections 49, 62 and 69(1)

Reported in : [1992]85STC515(Guj)

its mind and decided that 'cotton fabric' should have the same meaning as assigned to it in the Central Excise Act having regard to the purpose and object underlying the impost of excise duty as well as sales tax … and calendering is not an incidental or ancillary process under section 2(f) of the Central Excises and Salt Act, 1944, in order to bring out a manufactured product, namely, bookbinding cloth (4) Whether the Tribunal was on the … by it is 'cotton fabric' within the meaning of entry 37 in Schedule I to the said Act. According to the applicant the process to … articles manufactured by it is 'cotton fabric' within the meaning of entry 37 in Schedule I to the said Act. According to the applicant the

State of Tamil Nadu Vs. Venus Trading Company

Court : Chennai

Subject : Sales TaxExcise

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 8; Central Excise Tariff Act, 1985

Reported in : 1986(9)ECC298; 1986(26)ELT731(Mad); [1986]61STC345(Mad)

view it took. Accordingly, we dismiss this tax revision case. There will be no order as to costs. Central excise - Tariff items--Cotton stove wicks--Are cotton fabrics--Fall under item 19 of Schedule I, Central Excise Act--Consequently fall under … stove wicks would fall under 'cotton fabrics' as defined in item 19 of the Central Excises & Salt Act, 1944, and therefore, the turnover relating to the sale of stove wicks should be included in the taxable turnover. … Ratnam J.1. In this revision petition filed under section 38 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to

NilsIn Company Vs. Collector of Central Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3 and 25; ;Central Excise (Amendement) Act, 1972; ;Central Excise (Amendement) Act, 1973; ;Central Excise (Amendement) Act, 1977; ;Central Excise (Amendement) Act, 1979; ;Central Provinces and Berar Sales Tax Act; ;Central Excise Rules

Reported in : 1984(2)ECC278,1985(22)ELT739(Cal)

the petitioner was included within Item No. 141(5) of the First Schedule to the Central Excises and Salt Act, 1944. The petitioner was being assessed under Section 3 of the Central Excises and Salt Act, 1944, in respect … petitioner-firm had taken out requisite licence for manufacturing excisable goods and had also executed necessary bond under the Central Excise Rules, inter alia, undertaking to produce for charge of duty all excisable goods manufactured in its factory, to

ion Exchange (India) Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2003)(159)ELT499Tri(Chennai)

Matched in: Court Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

P.M. Abdul Latif and ors. Vs. Assistant Collector of Central Excise, T ...

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8(1); Central Excise Act, 1944 - Sections 2 and 3;

Reported in : 1984(2)ECC350; 1983LC55D(Madras); 1985(22)ELT758(Mad)

reads as follows : In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods falling under Item No. 68 of the First Schedule to … hereby exempts goods falling under Item No. 68 of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944), and cleared for home consumption on or after the first day of April in any … period commencing on the 18th day of June, 1977, and ending on 31st day of March, 1978. Explanation. - For the purpose of determining the

Ghodawat Pan Masala Products (i) Ltd. and anr. Vs. State of Maharashtr ...

Court : Mumbai

Subject : Sales Tax

Acts : Constitution of India - Article 301; Maharashtra Tax on Luxuries Act, 1987 - Sections 2(2), 3A, 3B and 3B(2); Maharashtra Tax Laws (Lavy and amendment) Act 2001; Central Sales Tax Act, 1956;

Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)

Tax Act, 1959 ('the BST Act', for short), Central Sales Tax Act, 1956 ('the CST Act', for short), Central Excise Act, 1944 ('the Excise Act', for short) and have also applied for registration under Maharashtra Tax on Luxuries Act, 1987 … excise duty 16 per cent, additional excise duty 18 per cent (in lieu of entry in the First Schedule to the Additional Duties of Excise Act) the total incidence of duty, therefore, has become 60 per cent … be struck down for being violative of Articles 14, 19(1)(g), 245, 246, 301 and 304 of the Constitution of India. 3. Though these petitions are

New Tobacco Company Ltd. Vs. Superintendent Central Excise

Court : Andhra Pradesh

Subject : Excise

Acts : Central Excise Rules - Rules 9, 9A, 22(2A) and 224(2A); Central Excises Act, 1994 - Sections 3

Reported in : 1990(2)ALT519; 1991(31)ECC406; 1991LC173(AP); 1990(48)ELT338(AP)

Rules, 1944 as illegal, unconstitutional and void being inconsistent with Section 3 of the Central Excises and Salt Act, 1944 (Act No. 1 of 1944). 2. The petitioner - company manufactures cigarettes. Cigarettes fall under Item No. 4(2) … manufactures cigarettes. Cigarettes fall under Item No. 4(2) (ii) of the First Schedule to the Central Excises and Salt, Act, 1944, hereinafter referred to as … be levied at a later stage for administrative convenience. This inference is supported from Section 4 of the Central Excise Act whereunder the material point of time with reference to which the value has to be determined is the

The Fort William Co. Ltd. Vs. Inspector, Central Excise and ors.

Court : Kolkata

Subject : Criminal

Acts : Industries (Development and Regulation) Act, 1951 - Sections 2, 9, 9(1) and 10; ;Central Excises Act, 1944; ;Central Excise Rules - Rule 8; ;Constitution of India - Articles 14 and 226; ;Jute Manufactures Cess Rules, 1976 - Rule 3

Reported in : 1979CENCUS1D,1979(4)ELT23(Cal)

twine all sorts falling under Item No. 18D of the First Schedule to the Central Excises and Salt Act, 1944 and consumed within the factory in which it is produced for the manufacture of jute falling under Item … Secretary of the Indian Jute Mills Association informed the petitioner about the clarification made by the Collector of Central Excise and Customs, West Bengal, by its Trade Notice dated 28th April, 1977. The said clarification is set out … 1976 at the rates specified in the corresponding entry in column No. 3 of the said table. Column No. (3) 6f the said table provides

M/S. Usha Rectifier Corpn. (i) Ltd. Vs. Commissioner of Central Excise ...

Court : Supreme Court of India

Subject : Central Excises

Acts : Central Excises and Salt Act, 1944 - Section 3

the said testing equipments. It was further contended that under Section 3 of the Central Excises and Salt Act, 1944 the imposition of excise duty is on the act of manufacture or production and when there is no … 1988.3. A show cause notice was issued to the appellant directing them to show cause as to why central excise duty should not be levied on it along with interest and penalty. The appellant submitted its reply to … the assessee company costing Rs. 31,27,405/- as per Note 6 of the Schedule `Q' page 15 of the balance sheet for the year ending December,

Jai Hind Process and Printing Vs. Collector of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1985)LC457Tri(Delhi)

Act, 1944) against the order in review No. V.MISC/2-2/OA/79, dated 12-5-1980 passed by the Collector of Customs and Central Excise, Ahmedabad.2. Briefly stated the facts of the case as are apparent on record are that the Central Excise … No. 119/75-C.E., dated 30-4-1975. According to her, by this notification goods falling under item 68 of the First Schedule manufactured in a factory as a job work are exempt from excise duty, except to the extent of … before the Central Government (now transferred to the Appellate Tribunal Under Section 35P of the Central Excises and Salt Act, 1944) against the order in