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Ramesh Enterprises Vs. Coffee Board

Court : Karnataka

Subject : ConstitutionCivil

Acts : Constitution of India - Articles 12, 13 and 226; Coffee Act, 1942 - Sections 5

Reported in : ILR1985KAR982; 1985(2)KarLJ31

flowing from the terms and conditions of an ordinary contract are not maintainable and liable to be dismissed.;(B) COFFEE ACT 1942 (Central Act No. VII of 1942) -- Section 5 -- Contract entered into in commercial transactions and auction … the Contract Act or the ordinary law of contract. Sections 5 and 20 of the Act and Rule 36 of the Rules on which very strong reliance was placed for the Petitioners and all other provisions do

Additional Commissioner of Income-tax, Gujarat Vs. Arvind Mills Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 37 and 37(1); Essential Supplies (Temporary Powers) Act, 1946; Cotton Textiles (Control) Order, 1958

Reported in : [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 … by the owner of the estate or by the curing establishment receiving the coffee from the estate. By section 36 contravention of sections 16, 17, 18 and 19 by any registered owner was made punishable with fine which

Planters Forum Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

& PRODUCE COMPANY LIMITED) DATED229/2008 P3 COPY OF THE CERTIFICATE OF REGISTRATION ISSUED UNDER THE PROVISIONS OF THE COFFEE ACT,1942 IN RESPECT OF THE VERY SAME ESTATE DATED2212/62. P4 COPY OF THE CERTIFICATE OF REGISTRATION ISSUED UNDER THE … Nos.6/2000, 8/2000, 3/2001 and 16/2001. The 2003 Act was passed by the State Legislature and notified on 06.06.2005. Section 1(2) further provided that the 2003 Act shall be deemed to have come into force on W.P(C) No.26691 … 30930 and 18134 of 2006 W.P(C) Nos.29245, 22661, 29466, 27296, 32740, 32767, 36454, 29199, 14064, 34575, 25801, 12594, 14298, 2871, 8127, 1006, 1767, 8412, 10770,

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 … 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 … the analysis specification, the agreement mentioned the price to be :U.S. $ 36.00 (U.S. Dollars thirty six) per long ton dry weight, basis 54% Cr2O3

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. … before such partition.' '(4) Notwithstanding anything contained in section 32A, 34, 35, 36, 37, or 55, in cases before the partition of a Hindu undivided

Puthutotam Estates (1943) Ltd. Vs. Agricutural Income-tax Officer.

Court : Chennai

Subject : Direct Taxation

Reported in : [1962]45ITR86(Mad)

company it was stated that, under the provisions of the Coffee Marketing Expansion Act, 1942 (now called the Coffee Act), the entire coffee produced by the company had to be delivered to the Coffee Board. The company retained … or full assessment, as the case may be.'Rectification of mistakes apparent from the record can be made under section 36 of the Act within the prescribed time. The Rules framed under the Act called the Madras Agricultural Income-tax

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 … brief facts of the case are as follows:The land in Sy. No. 361 measuring 2 acres 32 guntas situated at Sira Village is a wakf

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 … purchase of goods' was added by insertion of clause 29A in Article 366. This definition is prospective in operation. Subsequent to 3rd of February, 1983,

State of A.P. Vs. Sri Vasavi Traders

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 6; Central Sales Tax Act - Sections 5(1), 5(3) and 7

Reported in : 2002(6)ALD780

of export'. 'In that case, the Appellant Coffee Board was a statutory Board functioning under the Coffee Board Act, 1942, which controls the sale and export of coffee. Coffee for export was specially screened and selected by the … Supreme Court in the case of Mohd. Serajuddin v. Stare of Orissa, 36 STC 136 where the Appellant dealer entered into contracts with the State … dealers were treated as last purchase in the State. Therefore, they were subjected to purchase tax as per Section 6 under item-6 of the Third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred

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 … regard to such profits. For 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 imposed on the assessees. The assessees … :- '21. The provisions of sections 4-A, 4-B, 10, 13, 24-B, 29, 36 to 44-C (inclusive), 45 to 48 (inclusive), 49-E, 49-F, 50, 54, 61 … Bombay upon a reference made by the Income-tax Appellate Tribunal, Bombay, under section 66(1) of the Indian Income-tax Act. The respondent firm, the assessees, carried