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Coffee 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 … the domestic market and for export through auctions and other channels in regulated quantities and at convenient intervals, (Section 26(1)(f) Payment to growers in such amounts and at such times as decided by the Board (Section 34). The
Tag this Judgment! AI Brief & AskRamesh 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 … of the following cases, namely : (i) coffee sold by the Board in pursuance of its functions under Section 26; (ii) roasted or prepared coffee. (2) The Board shall issue orders for the export of coffee and permits
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 … no rights in respect of such coffee except his right to receive the payments referred to in Section 34.Section 26 says:26. (1) The Board shall take all practical measures to market the coffee included in the surplus pool,
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
The 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 … to the coffee except a right to receive payment from the Board under section 34. The next section, Section 26 is an important one. It directs the Board to take all practical measures to market the coffee included
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 … rights in respect of such coffee except his right to receive the payments referred to in S. 34.' Section 26 empowers the Board to take all the necessary steps to market the surplus coffee delivered to it by
Tag this Judgment! AI Brief & AskG.M. Gopalkrishna Vs. Wealth-tax Officer, Mysore
Karnataka
Mar-29-1962
Direct Taxation
Wealth Tax Act 1957 - Sections 2, 3, 4, 5, 5(1) and 6
[1964]51ITR575(KAR); [1964]51ITR575(Karn)
pool fund to the registered growers are the main features of the coffee marketing scheme operated under the Coffee Act, 1942. It is obligatory on every registered grower to deliver his coffee to the coffee pool. The growers deliver … 5. In the instant case, no internal sale quotas have been allotted to the estates concerned. As per section 26, the Coffee Board is required to take all practical measures to market the coffee included in the surplus
Tag this Judgment! AI Brief & AskFood Corporation of India, Etc. Etc. Vs. State of Kerala
Supreme Court of India
Jan-28-1997
Sales Tax
Constitution of India; Punjab General Sales Tax Act, 1948 - Sections 3; Essential Commodities Act, 1955- Sections 3; Food Corporation Act, 1964; Wheat (Uttar Pradesh) Price Control Order, 1959;Uttar Pradesh Sales Tax Act, 1948 - Sections 3; Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964; Contract Act - Sections 14; Coffee Act, 1942 - Sections 14, 25(1), 26(1), 34(2); Madras Plantations Agricultural Incoem-tax Act, 1955;
AIR1997SC1252; JT1997(2)SC243; 1997(1)SCALE720; (1997)3SCC410; [1997]1SCR24; [1997]105STC4(SC)
were (at page 1491 of AIR):(a) Compulsory registration of all lands planted with coffee (Section 14 of the Coffee Act), (b) Mandatory delivery of all coffee grown in the registered estates except the quantities permitted by the Board … domestic market and for export through auctions and other channels in regulated quantities and at convenient intervals (Section 26(1)). (f) Payment to growers in such amounts and at such times as decided by the Board (Section 34).
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 … as STC). The appellants entered into two contracts No. 6/60 dated October 26, 1960 and No. 2/61 dated April 14, 1961 for sale of those … 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
Tag this Judgment! AI Brief & AskB.M. Shivakumar Vs. State of Karnataka and Another
Karnataka
Nov-24-1995
Direct Taxation
Income Tax Act, 1961 - Sections 3, 12, 18, 19, 25, 26, 32A, 34, 35, 36, 37 and 55
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. … hands of transferor or transferee with reference to a particular previous year in which transfer takes place. Similarly, section 26 provides for assessment and collection of tax in case a company or firm or association of persons, though
Tag this Judgment! AI Brief & AskThe Dy. Commissioner and Another Vs. Gidda and Others
Karnataka
Apr-20-2012
Constitution
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
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 … 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 … which were the subject matter in Writ Petition Nos.26882-26883/2001 connected with W.P.Nos. 26570-26575/2001, 26459/01, 26568/01, 26183/01, 24742-24743/01, 26608/01, 26494-26495/01. 27044/01, 36434-36452/01, 39542/01 be entered as
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