Advanced Search Results

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

Court : Supreme Court of India

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 … sell coffee by growers in the years in which internal sale quota was not allotted were prohibited by Section 17 of the Act. All contracts for the sale of coffees at variance with the provisions of the Act

State of Kerala and ors. Vs. Bhavani Tea Produce Co. Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Madras Plantations Agricultural Income Tax Act, 1955 - Sections 2, 3, 4, 17, 22, 33, 34, 54 and 65; Coffee Market Expansion Act, 1942 - Sections 14 and 25; Indian Income-tax Act; Constitution of India - Article 226

Reported in : AIR1966SC677; [1966]59ITR254(SC); [1966]2SCR92

of coffee delivered by the Company to the Coffee Board under s. 25 of the Coffee Market Expansion Act, 1942, in the years 1952-53 and 1953-54, that is to say, prior to April 1, 1954, when the Madras … at a price or prices higher than the price or prices fixed by the Central Government (s. 16). Section 17 next provides : '17. Sale of coffee in excess of internal sale quota. No registered owner shall sell … whether under the scheme of the Madras Plantations Agricultural Income Tax Act read with the scheme of the Coffee Act it can be said that the income was only received when the payment was received or when the

i.T.C. Limited Vs. the Agricultural Produce Market Committee and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Tobacco Board Act, 1975 - Sections 2, 3(1), 8, 13, 13A, 14A, 20 and 20A; Bihar Agricultural Produce Markets Act, 1960 - Sections 3, 4(2), 8, 8(2), 15, 27 and 32; Constitution of India - Articles 32, 226, 227, 246, 246(1), 246(2), 246(3), 246(4), 249, 250, 251, 252, 253, 254, 254(1), 254(2), 352 to 354 and 369; Industries, Development and Regulation Act, 1951 - Sections 18G; Agricultural Produce Marketing (Regulation) Act, 1966; Oriental Gas Company Act, 1960; Mysore Silkworm Seed and Cocoon (Regulation of Production, Supply and Distribution) Act, 1959; Central Provinces and Berar Sales of Motor Spirit & Lubricants Taxation Act, 1938;Central Silk Boards Act, 1948 - Sections 2; Maharashtra Debt Relief Act, 1976; Gold (Control) Act, 1968; Bihar Markets Act, 1960 - Sections 6 to 15

Reported in : AIR2002SC852; 2002(1)ARBLR112(SC); [2002(2)JCR177(SC)]; JT2002(1)SC294; 2002(1)SCALE327; (2002)9SCC232; [2002]1SCR441; (2002)1UPLBEC814

of Entry 52 of List I, namely, the Cardomon Act, 1965; The Central Silk Board Act, 1958; The Coffee Act, 1942; The Rubber Act, 1947; The Tea Act, 1953; The Coir Industry Act, 1953; The Coconut Development Board Act, … been bought or sold within the market area and the power to levy and collect market fee under Section 27 of the Bihar Agricultural Produce Markets Act, being on the Agricultural produce bought or sold in the … hold, that the Adhiniyam permitting levy and collection of fee under Section 17(iii), in so far as it applies to tobacco, is not repugnant to

Additional Commissioner of Income-tax, Gujarat Vs. Arvind Mills Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 37 and 37(1); Essential Supplies (Temporary Powers) Act, 1946; Cotton Textiles (Control) Order, 1958

Reported in : [1977]109ITR212(Guj)

empowered to control and regulate the sales of coffee produced in India. According to section 14 of the Coffee Act, 1942, every owner of land planted with coffee plants was required to be registered as an owner in respect … was required to be registered as an owner in respect of such estate owned by him, and by section 17 no registered owner was entitled to sell or contract to sell in the Indian market coffee from any

Consolidated Coffee Ltd. and ors. Vs. the Coffee Board and anr.

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 2(1), 3, 5, 5(3), 5(5), 6, 6B, 10, 13(4), 17, 18, 18A, 29, 31(2), 32, 32(1)(2), 42 and 42(1); Tamil Nadu General Sales Tax Act, 1959 - Sections 7A

Reported in : ILR1989KAR1532; 1988(2)KarLJ488; [1989]74STC272(Kar)

Tax Act, out of the pool fund which it is required to maintain, under section 30 of the Coffee Act, 1942 ?' 2. The brief facts and circumstances of the case which have given rise to the above question … in sub-section (1), a dealer who has been permitted to pay any amount by way of composition under section 17 or a dealer who is exempted from sales tax by virtue of recognition granted under the provisions of

Planters Forum Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

& PRODUCE COMPANY LIMITED) DATED229/2008 P3 COPY OF THE CERTIFICATE OF REGISTRATION ISSUED UNDER THE PROVISIONS OF THE COFFEE ACT,1942 IN RESPECT OF THE VERY SAME ESTATE DATED2212/62. P4 COPY OF THE CERTIFICATE OF REGISTRATION ISSUED UNDER THE … Nos.6/2000, 8/2000, 3/2001 and 16/2001. The 2003 Act was passed by the State Legislature and notified on 06.06.2005. Section 1(2) further provided that the 2003 Act shall be deemed to have come into force on W.P(C) No.26691 … 32740, 32767, 36454, 29199, 14064, 34575, 25801, 12594, 14298, 2871, 8127, 1006, 1767, 8412, 10770, 20694, 25835, 25867, 34554, 27821, 29101 & 30462 of 2007,

B.M. Shivakumar Vs. State of Karnataka and Another

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3, 12, 18, 19, 25, 26, 32A, 34, 35, 36, 37 and 55

Reported in : ILR1996KAR397; 1996(41)KarLJ1

the Coffee Board has to be determined and assessed keeping in view the provisions of the Coffee Board Act, 1942. This question, in my opinion, has been conclusively answered by the Supreme Court in the case of State … to partition by the petitioner by supply to the Coffee Board as contemplated under section 25 of the Coffee Act. Thus, the conclusion is irresistible that the proviso has no application to the instant case at all.' 10. … Uddappa Gowda v. Agrl. ITO), set aside the assessment orders dated September 17, 1991, passed consequent upon the direction of the Joint Commissioner and remitted

State of A.P. Vs. Sri Vasavi Traders

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 6; Central Sales Tax Act - Sections 5(1), 5(3) and 7

Reported in : 2002(6)ALD780

of export'. 'In that case, the Appellant Coffee Board was a statutory Board functioning under the Coffee Board Act, 1942, which controls the sale and export of coffee. Coffee for export was specially screened and selected by the … the case of Khosla and Co. v. Deputy Commissioner of Commercial Taxes, 17 STC 473. 4. On the applicability of G.O. Ms. No. 537, dated … dealers were treated as last purchase in the State. Therefore, they were subjected to purchase tax as per Section 6 under item-6 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred

The Minerals and Metals Trading Corporation of India Ltd. Vs. the Stat ...

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 38; Central Sales Tax Act, 1956 - Sections 3, 5 and 5(2)

Reported in : [1989]72STC29(AP)

v. Joint Commercial Tax Officer : [1970]3SCR147 . The Coffee Board was a statutory body functioning under the Coffee Act, 1942, controlling the sale and export of coffee. The Board held auctions for screening and selection of coffee for … which found favour with the learned Judges of the High Court ...........' 17. The fourth view above referred to, which the High Court of Travancore-Cochin … June, 1970. The Commercial Tax Officer rejected the claim of the assessee that the transactions were covered by section 5(2) of the Central Sales Tax Act (hereinafter called the 'C.S.T. Act'). According to the said assessing authority,

Cit, Gujarat-i, Ahmedabad Vs. Ahmedabad Cotton Mfg. Co. Ltd. and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 28, 37 and 37(1); Cotton Textiles (Control) Order, 1948

Reported in : I(1994)BC95(SC); [1994]205ITR163(SC); JT1993(6)SC155; 1993(4)SCALE250; (1994)1SCC632; [1993]Supp3SCR392

was akin to penalty, for it was paid for infraction of public policy underlying the Coffee Market Expansion Act, 1942, which was left to be enforced by the Coffee Board. That amount, it was found, was not an … Revenue arising from different judgments of the Gujarat High Court delivered on References, made at its instance under Section 256(1) of the Income Tax Act, 1961, to be referred to as 'the I.T. Act', on obtaining certificates … Ltd.:3. This appeal arises from the judgment in Income Tax Reference No. 175 of 1976 decided by the Gujarat High Court. The questions referred by