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Consolidated Coffee Ltd. and anr. Vs. Coffee Board, Bangalore

Court : Supreme Court of India

Subject : Sales Tax

Acts : 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

Reported in : 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. … V.D. Tulzapurkar, J. 1. These writ petitions filed by Registered Exporters of coffee under Article 32 of the Constitution raise an important question of proper construction of Section 5(3), a provision newly inserted in

SerajuddIn and ors. Vs. the State of Orissa

Court : Supreme Court of India

Subject : Sales Tax

Acts : 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

Reported in : 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 … in pursuance of an order made under the Imports and Exports (Control) Act, 1947 (Act 18 of 1947). Section 3 of that Act empowered the Central Government to prohibit, restrict or otherwise control imports or exports. Under the

Karnataka Board of Wakf, Bangalore Vs. Land Tribunal, Sira Taluk, Tumk ...

Court : Karnataka

Subject : Trusts and SocietiesProperty

Acts : Karnataka Land Reforms Act, 1961 - Sections 4, 44, 45, 48-A and 107; Wakf Act, 1954 - Sections 3 and 36; Karnataka Inams Abolition Act, 1955 - Sections 6-A; Karnataka Bhoodhan Yagna Act, 1963; Coffee Act, 1942 - Sections 66 to 76; Wakf Act, 1995 - Sections 3, 50 and 83

Reported in : AIR2000Kant141; ILR1999KAR3319; 1999(5)KarLJ617

as may be prescribed;(vi) used for the cultivation of linaloe;(vii) held by the Coffee Board constituted under the Coffee Act, 1942 (Central Act 7 of 1942), for purposes of research, development or propaganda;(viii) held by any corporation owned or … Gazette as wakf property. In respect of the said lands mutawalli's son namely An-war Baig claimed re-grant under Section 6-A of Karnataka Inams Abolition Act, 1955. The Land Tribunal, Sira by its order dated 27-2-1982 granted occupancy … the orders of the Land Reforms Appellate Authority, Tumkur in LRA No. 329 of 1987, dismissing the appeal by confirming the grant of occupancy right.2.

State of Kerala and ors. Vs. Bhavani Tea Produce Co. Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : 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

Reported in : 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 … to Indian Income-tax Act. 'Plantation' in the Act means any land used for growing certain crops including coffee. Section 3 lays charge of agricultural income-tax and for our purpose we need read only the first sub-section. It is … 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

Consolidated Coffee Limited and anr. Vs. Coffee Board and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : 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

Reported in : 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 … Board') from making 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

S.S. Rajalinga Raja Vs. State of Madras

Court : Supreme Court of India

Subject : Direct Taxation

Acts : 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

Reported in : 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 of

G.M. Gopalkrishna Vs. Wealth-tax Officer, Mysore

Court : Karnataka

Subject : Direct Taxation

Acts : Wealth Tax Act 1957 - Sections 2, 3, 4, 5, 5(1) and 6

Reported in : [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 … the capital assets of the owners in the respective years. 13. The charging section in the 'Act' is section 3. That section says : 'Subject to the other provisions contained in this Act, there shall be charged for

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 … import of goods from B into India. - ALL INDIA SERVICES ACT, 1951. Sections 32(c) (As amended by Section 3 of Amendment Act, 2005] & 10 & General Clauses Act, 1897, Section 6: [G.S. Singhvi, CJ, Dr.G. Yethirajulu,

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 … within 14 days of the sale; that time could be extended by 3 days by the seller. But soon after the sale, and presumably by

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, … 1934 (24 of 1934); (d) creation of security interest in any vessel as defined in clause (55) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958); (e) * * * * * (f) any rights