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Apr 20 1956

India Coffee House Vs. their Workmen (Class Iv Servants)

Court : Mumbai

Decided on : Apr-20-1956

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 2, 10 and 10(1); Coffee Act, 1942

Reported in : (1956)IILLJ211Bom

by the State Government is illegal. In support of this contention he relies on certain provisions of the Coffee Act, 1942, and the Industrial Disputes Act, 1947. Now, this is a reference by the Government of the State of … Acts/Rules/Orders: Industrial Disputes Act, 1947 - Sections 2, 10 and 10(1); Coffee Act, 1942AWARD1. This is a reference by the Government of Bombay, under Clause

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Apr 15 1980

Consolidated Coffee Ltd. and anr. Vs. Coffee Board, Bangalore

Court : Supreme Court of India

Decided on : Apr-15-1980

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 2 and 5(3); Constitution of India - Articles 12, 32 and 286(2); Sale of Goods Act, 1930 - Sections 3, 4(2), 20, 25(1), 62, 64, 64(2) and 64(5); Coffee Act, 1942 - Sections 5; Coffee Rules; Central Sales Tax (Amendment) Act, 1976

Reported in : AIR1980SC1468; (1980)3SCC358; [1980]3SCR625; [1980]46STC164(SC)

identical may be stated. The Coffee Board, Bangalore is a statutory corporation incorporated Under Section 5 of the Coffee Act, 1942, an enactment passed to provide for the development of the Coffee Industry under the control of the Union. … V.D. Tulzapurkar, J. 1. These writ petitions filed by Registered Exporters of coffee under Article 32 of the Constitution raise an important

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Apr 16 1975

SerajuddIn and ors. Vs. the State of Orissa

Court : Supreme Court of India

Decided on : Apr-16-1975

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 3, 5, 5(1) and 5(2); Constitution of India - Article 286 and 286(1); Constitution Sixth Amendment Act, 1956; West Bengal Sales Tax Act; Mysore Sales Tax Act; Bihar Sales Tax Act; Tea Act, 1953; Coffee Act, 1942; Imports and Exports (Control) Act, 1947; Bombay Sales Tax Act - Sections 10; Exports Control Order, 1958; General Clauses Act - Sections 13; Sale of Goods Act; Import and Export Control Act, 1947

Reported in : AIR1975SC1564; (1975)2SCC47; [1975]SuppSCR169; [1975]36STC136(SC)

with a case relating to the export of coffee. Export of coffee outside India was controlled under the Coffee Act, 1942, by the Coffee Board. Coffee especially screened and selected was sold to registered exporters at 'export auctions'. Permits … the appellant's two contracts with the Corporation are exigible to tax under the Central Sales Tax Act, 1956.4. Section 5(1) of the Central Sales Tax Act, 1956 hereinafter referred to as the Act contains the following relevant

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Oct 26 1966

S.S. Rajalinga Raja Vs. State of Madras

Court : Supreme Court of India

Decided on : Oct-26-1966

Subject : Direct Taxation

Acts : Madras Plantations Agricultural Income-tax Act, 1955 - Sections 3 4, 20(1) and 65; Bengal Agricultural Income-tax Act, 1944 - Sections 2(1); Coffee Act, 1942 - Sections 25

Reported in : AIR1967SC814; [1967]63ITR617(SC); [1967]1SCR950

in the case. In Bhavani Tea Produce Company's case the assessee was required under s. 25 of the Coffee Act, 1942, to deliver the coffee produced by it to the Coffee Board and the question which fell to be … brought to tax only that quantity and excluded the value of the rest from taxation under the Act. Section 3 of the Act imposes the charge of tax upon the total agricultural income of the previous year … owns a cardamom plantation on a fifty-acre estate. For the assessment year 1957-58 he submitted a return under the Madras Plantations Agricultural Income-tax Act 5

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May 11 1988

Coffee Board, Karnataka, Bangalore Vs. Commissioner of Commercial Taxe ...

Court : Supreme Court of India

Decided on : May-11-1988

Subject : Commercial

Acts : Coffee Act, 1942 - Sections 17, 25, 25(1), 26, 26(2), 34, 38-A and 38-B; Karnataka Sales Tax Act - Sections 6; Karnataka Sales Tax Act, 1957 - Sections 6; Tamil Nadu General Sales Tax Act, 1959 - Sections 7-A; Constitution of India - Articles 31, 32, 286 and 366; Central Sales Tax Act

Reported in : AIR1988SC1487; (1988)2CompLJ161(SC); JT1988(2)SC448; 1988(1)SCALE1055; (1988)3SCC263; [1998]Supp1SCR348; [1988]70STC162(SC)

it may be noted that the appellant herein-Coffee Board contended that the compulsory delivery of coffee under the Coffee Act, 1942 extinguishing all marketing rights of the growers was 'compulsory acquisition' and not sale or purchase to attract levy … may be under the relevant Sales Tax Law of the country.3. The power conferred on the Board under Section 25(2) of the Coffee Act, to which we will make reference later, to reject coffee offered for delivery … 1. These appeals by certificates are from the judgment and order of the

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Jul 19 1963

The Coffee Board, Bangalore Vs. Famous Coffee and Tea Works, Coimbator ...

Court : Chennai

Decided on : Jul-19-1963

Subject : Commercial

Acts : Coffee Market Expansion Act, 1942; Coffee Market Expansion (Amendment) Act, 1947 - Sections 9, 16, 26, 32-A, 34, 47, 48, 48(2) and 48A(2)(1); Constitution of India - Article 14; Coffee Market Expansion Rules, 1940 - Rules 29 to 31; Public Contracts Act

Reported in : AIR1965Mad14

in each case Rs. 350. (Junior fee in addition)(51) Appeal allowed. Commercial - damages - Coffee Market Expansion Act, 1942, Sections 9, 16, 26, 32A, 34, 47, 48, 48 (2) and 48A (2) (1) of Coffee Market Expansion … market. The Board is made responsible for curing and storing the coffee and also for marketing the same.(7) Section 34 of the act provides for payment by the Board to the registered owners out of the pool

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Mar 05 1963

Coffee Board Vs. Deputy Commissioner of Agricultural Income-tax, Mysor ...

Court : Karnataka

Decided on : Mar-05-1963

Subject : Direct Taxation

Acts : Mysore Agricultural Income Tax Act, 1957 - Sections 12; Coffee Act, 1942 - Sections 2, 4, 10, 13(1), 31(1) and 42

Reported in : [1964]52ITR126(KAR); [1964]52ITR126(Karn)

Act, 1957, to be hereinafter referred to as 'the Act'. In both these petitions, the assessee is the Coffee Board, a body incorporated under Central Act VII of 1942. 2. I.T.R.C. No. 10 of 1961 relates to … Hegde, J.1. These are references under section 55(2) of the Mysore Agricultural Income-tax Act, 1957, to be hereinafter referred to as 'the Act'. In both

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Apr 13 1977

Mahalingeswamigalu Vs. State of Karnataka and ors.

Court : Karnataka

Decided on : Apr-13-1977

Subject : Property

Acts : Karnataka Land Reforms Act, 1962 - Sections 44, 45, 107 and 107(1); Religious and Charitable Institutions Act - Sections 25; Mysore Religious and Charitable Institutions Act, 1927; Constitution of India - Articles 226 and 227; Mysore Land Reforms (Amendment) Act, 1965; Karnataka Agricultural Produce Marketing Regulation Act, 1966; Karnataka Bhoodhan Yagna Act, 1963; Coffee Act, 1942; Karnataka Land Reforms Act, 1961 - Sections 48A

Reported in : AIR1978Kant95; 1977(1)KarLJ409

by the State Government;(vi) used for the cultivation of linaloe;(vii) held by the Coffee Board constituted under the Coffee Act, 1942 (Central Act 7 of 1942) for purposes of research, development or propaganda: Provided that in the case of … the Land Tribunal, T. Narasipur Taluk, Mysore District, initiated on the applications of respondents 3 to 7 under Section 48-A of the Karnataka Land Reforms Act, 1961, hereinafter called the Act'.2. Respondents 3 to 7, claiming that … 3 to 7 under Section 48-A of the Karnataka Land Reforms Act, 1961, hereinafter called the Act'.2. Respondents 3 to 7, claiming that they are

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Jan 06 1967

T.G.M. Aside and Sons Vs. Coffee Board and anr.

Court : Karnataka

Decided on : Jan-06-1967

Subject : Sales Tax

Acts : Coffee Act, 1942; Madras General Sales Tax Act, 1939 - Sections 8-B, 8B(2) and 18-A; Mysore High Court Act, 1961 - Sections 6; Indian Coinage Act, 1906 - Sections 13, 14, 14(1), 14(2) and 14(3); Mysore Existing laws (Construction of References to Values) Act, 1957 - Sections 3; Uttar Pradesh Sales Tax Act

Reported in : AIR1969Kant230; AIR1969Mys230

the plaintiff in the suit out of which this second appeal arises. The Coffee Board established under the Coffee Act, 1942 (Act VII of 1942) was defendant-1. An agent of the Coffee Board was defendant-2. These defendants are the … in pies in the Madras General Sales Tax Act, the value expressed in new coins referred to in sub-section (1) of Section 14 of the Indian Coinage Act. So, it was maintained by the Coffee Board that for

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Aug 23 1979

A.C. Shive Gowda, Etc., Etc. Vs. Coffee Board and ors., Etc., Etc.

Court : Karnataka

Decided on : Aug-23-1979

Subject : Labour and Industrial

Acts : Constitution of India - Articles 12 and 226; Indian Coffee Act, 1942 - Sections 2, 2(22), 4, 4(1), 4(2), 5, 10, 11, 12, 13, 13(4), 14, 16 to 26, 27, 28, 29, 30, 31, 31(1), 31(2), 32, 32(2), 34, 37, 38, 38A, 39, 39A, 42, 46, 47 and 48; Payment of Bonus Act - Sections 32; Industrial Disputes Act, 1947 - Sections 8.2; Indian Coffee Market Expansion Ordinance, 1940

Reported in : 1980(1)KarLJ200; (1980)ILLJ123Kant

presented under Art. 226 of the Constitution of India, by registered owners of coffee estates under the Indian Coffee Act, 1942 (hereinafter referred to as 'the Act', the following question of law arises for consideration : 'Whether the Coffee … India, by registered owners of coffee estates under the Indian Coffee Act, 1942 (hereinafter referred to as 'the Act', the following question of law arises … counsel for respondent 3 Employees' Association adopted the arguments advanced by the learned counsel for the Board. 5. Section 32(iv) and (v) (c) of the Bonus Act, on which the appellants rely, reads : '32. Nothing in

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