Advanced Search Results

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

Court : Karnataka

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 … Appeal preferred by the plaintiff-firm was referred by Narayana Pai J. to a Bench of two Judges under Section 6 of the Mysore High Court Act, 1961 on the ground that it involved a question of considerable … us in the context of this argument. This first rested on Section 18-A of the Madras General Sales Tax Act and the second on an

Trustees of the Port of Madras Vs. the State of Madras

Court : Chennai

Subject : Sales Tax

Reported in : (1960)IIMLJ86; [1960]11STC224(Mad)

to pay sales tax on its turnover. The India Coffee Board was constituted by the Coffee Market Expansion Act, 1942, with a view to pool the coffee grown by the producers, sell the same at a profit and … who sold goods and was, therefore, liable to be assessed to sales tax. They also contended that, under Section 18 of the Sales Tax Act, a suit for recovery of the tax paid could not be instituted after

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 … were ascertained at Rs. 1,19,177 which sum the assessee paid in four instalments between 3rd May, 1946, and 18th August, 1946. This sum was claimed by the assessee as an admissible deduction from the profits for the

M/s Ssjv Projects Private Limited Vs. M/s Allahabad Bank

Court : Karnataka

Subject : Land Acquisition

constituted by the State Government or the Central Government or both; (viii) the Coffee Board constituted under the Coffee Act, 1942 (Central Act 7 of 1942), as security for any loan or other facility given by such society, bank, … Section 17 before the Debt Recovery Tribunal, followed by a right to appeal before the Appellate Tribunal under Section 18 was adequately provided under the Act. *Corrected V.C.O. dated 19/02/2021.-.:41. :- Therefore, the High Court ought not to

Sri U M Ramesh Rao Vs. Union Bank Of India

Court : Karnataka

Subject : Land Acquisition

constituted by the State Government or the Central Government or both; (viii) the Coffee Board constituted under the Coffee Act, 1942 (Central Act 7 of 1942), as security for any loan or other facility given by such society, bank, … Section 17 before the Debt Recovery Tribunal, followed by a right to appeal before the Appellate Tribunal under Section 18 was adequately provided under the Act. *Corrected V.C.O. dated 19/02/2021.-.:41. :- Therefore, the High Court ought not to

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 … the growers by way of utilising the pool fund for payment of tax. In particular, they rely on section 18 and section 18A of the Sales Tax Act. They read : '18. Collection of tax by dealers. -

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. … containing all or any of the requirements which may be included in a notice under sub-section (2) of section 18 and the provisions of the Act shall, so far as may be, apply accordingly as if the notice

The Dy. Commissioner and Another Vs. Gidda and Others

Court : Karnataka

Subject : Constitution

Acts : Constitution of India - Articles 226, 227; Karnataka (Religious and Charitable) Inams Abolition Act, 1955 ; Mysore (Religious and Charitable) Inams Abolition Act, 1955. ; Mysore Forest Regulation, 1900 - Section 35 (1)(3), 2(2), 33; Karnataka Forest Act 1963 - Section 117, 106, 6; KCRIA Act - Section 3, 9(1), 3(g), 3(b), 7, 8; Karnataka Land Grant Rules

Reported in : 2012ILR(Kar)2275

is contended that there is coffee cultivation, proof of such cultivation in terms of the requirements under the Coffee Act 1942 shall also be produced. Mere stray entries in revenue records shall not be acceptable. If the said requirements … the Land Reforms Appellate Authority respectively in favour of respondent Nos.7 to 18 under the Karnataka (Religious and Charitable) Inams Abolition Act, 1955 [hereinafter referred … it is contended that the notification dated 06.03.1928 is not valid inasmuch as the same is issued under Section 35 (iii) of the Regulations. It is further contended that the said Regulation only provides for Regulation of

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 … the full invoice value of the product shipped, together with ..........'. Para 18 states that if either party is unable to perform, the whole or … 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,

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 … contended that the Explanation to Section 7(b) was inserted by the Act 18 of 1985 with effect from 1.7.1985 extending the benefit of exemption of … 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