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Anil Kumar Bhandari Vs. Union of India (Uoi)
Karnataka
Nov-18-1994
Commercial
Coffee Act, 1942 - Sections 20 and 22; Coffee Rules, 1955 - Rule 44
ILR1995KAR193; 1995(1)KarLJ632
and the resultant upward trend in retail prices, the first respondent in pursuance of Section 20 of the Coffee Act, 1942 (for short 'the Act'), directed the second respondent to implement the Directives mentioned in Annexure-B to arrest steep
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. … internal sales in India and outside India. We are concerned in these petitions with sales outside India. Under Section 20 of the Act no coffee (barring certain exceptions specified in the proviso) can be exported from India otherwise
Tag this Judgment! AI Brief & AskS.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 & Ask18-section briefs on any result in this list
Ramesh Enterprises, Bangalore and Etc., M.S.P. Exports (P) Ltd., Banga ...
Karnataka
Nov-03-1989
Commercial
Coffee Act, 1942 - Sections 5, 19, 20 and 26; Constitution of India - Article 226; Coffee Rules, 1955
AIR1990Kant196; ILR1989KAR3537; 1990(1)KarLJ123
business of export of coffee from India to various foreign countries. As required under the provisions of the Coffee Act, 1942 ('the Act' for short) and the Coffee Rules, 1955 ('the Rules' for short), they have registered themselves as … Government.' xxx xxx xxx '44. Export of Coffee:-- (1) The Board may authorise the export of coffee under Section 20 under such terms and conditions as it may deem fit in any of the following cases, namely :
Tag this Judgment! AI Brief & AskAdditional Commissioner of Income-tax, Gujarat Vs. Arvind Mills Ltd.
Gujarat
Mar-30-1976
Direct Taxation
Income Tax Act, 1961 - Sections 28, 37 and 37(1); Essential Supplies (Temporary Powers) Act, 1946; Cotton Textiles (Control) Order, 1958
[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 … any registered estate if by such sale the internal sale quota allotted to that estate is exceeded. By section 20 the Board was empowered to grant authorisation to export coffee from India in the prescribed manner and in
Tag this Judgment! AI Brief & AskM.N. Mani Vs. Commissioner of Agricultural Income-tax
Kerala
Apr-01-1996
Direct Taxation
Kerala Agricultural Income Tax Act, 1950
[1997]224ITR66(Ker)
?(iv) In view of the facts that the production, manufacturing and marketing of coffee area controlled by the Coffee Act, 1942, the Central Excise Act and the Pooling System, should not the Tribunal have found that addition can be … coffee plantation commenced under the Coffee Registration Certificate No. 1301, dated March 20, 1944. A contiguous extent of 100 acres also came under plantation soon … the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode, an application was preferred for making a reference under Section 60 of the Agricultural Income-tax Act, 1950, which having been declined, there is a prayer for a direction
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 … 1982-83. Over 59,000 tonnes of coffee of the value of about Rs. 209 crores was exported in the year 1984-85.9. The Madras High Court in
Tag this Judgment! AI Brief & AskConsolidated Coffee Ltd. and ors. Vs. the Coffee Board and anr.
Karnataka
Sep-16-1988
Sales Tax
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
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 … Act, 1942, and make the following order : The writ petitions are dismissed without order as to costs. 20. Writ petitions dismissed. - KARNATAKA LAND REFORMS ACT, 1961.[K.A. No. 10/1962]. Section 48A: [H.V.G. Ramesh, J] Grant of
Tag this Judgment! AI Brief & AskThe Minerals and Metals Trading Corporation of India Ltd. Vs. the Stat ...
Andhra Pradesh
Jul-15-1988
Sales Tax
Andhra Pradesh General Sales Tax Act, 1957 - Sections 38; Central Sales Tax Act, 1956 - Sections 3, 5 and 5(2)
[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 … obligations under the contract shall get postponed. It is stated in para 20 that the title and the risk of loss would pass to the … 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,
Tag this Judgment! AI Brief & AskMohammad Khan Vs. State Bank of Travancore
Kerala
Jan-01-1978
Commercial
Kerala Agriculturists' Debt Relief Act, 1970 - Sections 2(1), 2(4), 8 and 21; Code of Civil Procedure (CPC) (Amendment) Act, 1976
AIR1978Ker201
1956; or(iv) the Tea Board constituted under the Tea Act, 1953, or the Coffee Board constituted under the Coffee Act, 1942, or the Rubber Board constituted under the Rubber Act, 1947, or the Cardamom Board constituted under the Cardamom … Section 7 or Section 9 or Section 11 or Section 13 or Section 14 or Section 16 or Section 20 to the court to which appeals ordinarily lie from the decisions of the court which has passed the
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