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Anil Kumar Bhandari Vs. Union of India (Uoi)

Court : Karnataka

Subject : Commercial

Acts : Coffee Act, 1942 - Sections 20 and 22; Coffee Rules, 1955 - Rule 44

Reported in : 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

South Canara District Central Co-operative Bank Ltd Vs. The State Of K ...

Court : Karnataka

Subject : Land Acquisition

is granted for coffee cultivation the grantee shall apply within the period specified in Section 14 of the Coffee Act, 1942 (Central Act 7 of 1945) to the Registering Officer appointed under the said section to be registered as

Haji Aziz and Abdul Shakoor Bros. Vs. the Commissioner of Income-tax, ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Sea Customs Act - Sections 18, 19, 167, 167(8), 183 and 193; Indian Income-tax Act - Sections 10(2)

Reported in : AIR1961SC663; 1983LC1942D(SC); [1961]41ITR350(SC); [1961]2SCR651

akin to penalty incurred for an act opposed to public policy a policy underlying the Coffee Market Expansion Act, 1942, and which was left to the Coffee Board to enforce. 23. Reference was also made during the course … were imported by steamer and were valued at Rs. 5 lacs were confiscated by the Customs Authorities under section 167, item 8 of the Sea Customs Act but under section 183 of that Act the appellant was

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

Court : Chennai

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 … of the purchasers honoured their obligations. The coffee was then re-sold on 23-12-1952 and 5-2-1953 and the suits out of which these appeals arise were

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 … nature of the transaction, the sale is in the course of export.' 23. On the facts of that case, their Lordships held that there was … 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,

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 … 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 … Karnataka Sales Tax Act was amended by Act 10 of 1983, Act 23/1983 and Act 8/1984. The definition of 'sale' in Section 2(t), however, was

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

Court : Karnataka

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 … for the fixing of internal sale quota of coffee on percentage basis as common to all registered estates. Section 23 provides that a registered owner shall furnish returns as may be prescribed. Section 17 provides that no registered

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. … by section 6 of the Karnataka Agricultural Income-tax. (Amendment) Act, 1985 (Act 23 of 1985), with a declaration that it shall deemed always to have

Corn Products Refining Co. Vs. Commissioner

Court : US Supreme Court

Subject : Land Acquisition

and that, in its futures transactions, it was acting as a "legitimate capitalist." United States v. New York Coffee & Sugar Exchange, 263 U. S. 611 , 263 U. S. 619 . It denies that its futures … futures trading was separate and apart from its manufacturing operations, and that, in its futures transactions, it was acting as a "legitimate capitalist." United States v. New York Coffee & Sugar Exchange, 263 U. S. 611 , … CIRCUIT Syllabus Petitioner's purchases and sales of corn futures in 1940 and 1942, which, though not "true hedges," were an integral part of its manufacturing … come within the literal language of the exclusions set out in that section. They were not stock in trade, actual inventory, Page 350 U. S. … to the allowance for depreciation provided in section 23(1); . . ." [ Footnote 7 ] Section

Commissioner of Income-tax, Bombay Vs. Ahmedbhai Umarbhai and Co., Bom ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act, 1922 - Sections 3(3), 4(1), 4-A, 4-B, 10, 13, 21, 24-B, 29, 36 to 44-C, 45 to 48, 49-E, 49-F, 50, 54, 61 to 63 and 65 to 67-A; Excess Profits Tax Act, 1940 - Sections 2 to 5, 21, 23 and 24; Income Tax Act, 1932 - Sections 21; Saskatchewan Act; Income-tax Act, 1918 - Sections 33; Income Tax (Amendment) Act, 1939

Reported in : AIR1950SC134; (1950)52BOMLR719; [1950]181ITR472(SC); [1950]1SCR335

the meaning of the Indian Income-tax Act or the Excess Profits Tax Act any more than the green coffee in Mathias' case I.L.R. [1939] Mad. 178 which the Privy Council held could not be so regarded. The … succeeding period commencing from 21st October, 1941, and ending on 8th November, 1942, a tax of Rs. 2,55,485-1-0 computed on the same basis, was also … 21(a) of the Income Tax Act, 1932 of Saskatchewan which after amendment was in the same terms as section 23 of the later Act of 1936. The section provides that 'the income liable to taxation under this Act