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India Coffee House Vs. their Workmen (Class Iv Servants)
Mumbai
Apr-20-1956
Labour and Industrial
Industrial Disputes Act, 1947 - Sections 2, 10 and 10(1); Coffee Act, 1942
(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 … for the development under the control of the union, of the coffee industry' the Coffee Act is enacted. Section 2 of this Act provides as follows :- 'It is hereby declared that it is expedient in the public
Tag this Judgment! AI Brief & AskCoffee Board Vs. Deputy Commissioner of Agricultural Income-tax, Mysor ...
Karnataka
Mar-05-1963
Direct Taxation
Mysore Agricultural Income Tax Act, 1957 - Sections 12; Coffee Act, 1942 - Sections 2, 4, 10, 13(1), 31(1) and 42
[1964]52ITR126(KAR); [1964]52ITR126(Karn)
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 the assessment year 1958-59 and L.T.R.C. No. 11 of 1961 … under the control of the Union of the Coffee industry; It is hereby enacted as follow :...' 9. Section 2 of the Act lays dow : '2. It is hereby declared that it is expedient in the public
Tag this Judgment! AI Brief & AskConsolidated Coffee Ltd. and anr. Vs. Coffee Board, Bangalore
Supreme Court of India
Apr-15-1980
Sales Tax
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
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. … expression 'sale' occurring in the Central Sales Tax Act, 1956 wherein the expression 'sale' has been defined in Section 2(g) for the purpose of that Act and Under Section 2(g) of the Central Sales Tax Act 'sale' means
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
S.S. Rajalinga Raja Vs. State of Madras
Supreme Court of India
Oct-26-1966
Direct Taxation
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
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 … to tax, and a penalty of Rs. 3,000/- was levied under s. 20(1)(c) of the Act. The order was confirmed in appeal to the Appellate
Tag this Judgment! AI Brief & AskCoffee Board, Karnataka, Bangalore Vs. Commissioner of Commercial Taxe ...
Supreme Court of India
May-11-1988
Commercial
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
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
Tag this Judgment! AI Brief & AskSerajuddIn and ors. Vs. the State of Orissa
Supreme Court of India
Apr-16-1975
Sales Tax
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
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 … place in the course of the export, and, therefore, exempt under Article 286(1)(b). Second, the word 'course' denotes movement from one point to another, and
Tag this Judgment! AI Brief & AskState of Kerala and ors. Vs. Bhavani Tea Produce Co. Ltd.
Supreme Court of India
Oct-07-1965
Direct Taxation
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
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 … 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 … analysis of the Act. For our purpose it is sufficient to refer to some of the provisions only. Section 2 defines 'Agricultural income', inter alia, as any income derived from a plantation in the State and Explanation II
Tag this Judgment! AI Brief & AskThe Coffee Board, Bangalore Vs. Famous Coffee and Tea Works, Coimbator ...
Chennai
Jul-19-1963
Commercial
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
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
Tag this Judgment! AI Brief & AskA.C. Shive Gowda, Etc., Etc. Vs. Coffee Board and ors., Etc., Etc.
Karnataka
Aug-23-1979
Labour and Industrial
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
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 … Act is being enacted to provide for the development of the coffee industry under control of the Union. Section 2 declares that it is expedient in the public interest that the Union should take under its control the
Tag this Judgment! AI Brief & AskConsolidated Coffee Limited and anr. Vs. Coffee Board and anr.
Supreme Court of India
Nov-22-1994
Sales Tax
Coffee Act, 1942 - Sections 4, 25(3), 25(6), 26, 30, 31, 32(2) and 34; Karnataka Sales Tax Act, 1957 - Sections 2, 5(3) and 6
JT1995(1)SC1; 1994(4)SCALE1025; (1995)1SCC312; [1994]Supp5SCR632; [1995]97STC95(SC)
any payment under the head 'Purchase Tax' out of the Pool Fund maintained under Section 30 of the Coffee Act, 1942. According to the appellants, the Board cannot discharge its liability in respect of payment of 'Purchase Tax' to … tax under the Act shall be levied in the case of sale of goods mentioned in Column No. 2 of the Second Schedule to that Act by the first or the earliest of the successive dealers in
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