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India Coffee House Vs. their Workmen (Class Iv Servants)

Court : Mumbai

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 2, 10 and 10(1); Coffee Act, 1942

Reported in : (1956)IILLJ211Bom

by the State Government is illegal. In support of this contention he relies on certain provisions of the Coffee Act, 1942, and the Industrial Disputes Act, 1947. Now, this is a reference by the Government of the State of … maker ... 45 - 5 - 90 Head assistant coffee maker ... 40 - 4 - 80 Coffee maker ... 35 - 3 - 65 … Acts/Rules/Orders: Industrial Disputes Act, 1947 - Sections 2, 10 and 10(1); Coffee Act, 1942AWARD1. This is a reference by the Government of Bombay, under Clause

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

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 … of the view that the average production of cardamom per acre was 40 lbs. and that if the stocks of cardamom sold in the year … 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

The Coffee Board Vs. Commissioner of Commercial Taxes and ors.

Court : Karnataka

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 1, 2, 3, 4, 4(1), 5, 5(1), 5(2), 5(3), 6, 7, 10, 11, 13, 14, 15 and 17

Reported in : ILR1986KAR1365; 1985(2)KarLJ397; [1985]60STC142(Kar)

Board' ('the Board') which was formerly called the Indian Coffee Market Expansion Board constituted and functioning under the Coffee Act of 1942 (Central Act VII of 1942) ('the Coffee Act') is the common petitioner before us and the … were 5 sets of the sales tax laws in the five integrating areas of the State detailed in section 40 of the KST Act. The new State by virtue of the powers derived by article 246(3) and entry

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 … principle, to convert such accumulated profits into capital, it seems to me that the principle is recognised by section 40 of the Act of 1908, which expressly enables a company to return accumulated profits in reduction of the

Trustees of the Port of Madras Vs. the State of Madras

Court : Chennai

Subject : Sales Tax

Reported in : (1960)IIMLJ86; [1960]11STC224(Mad)

to pay sales tax on its turnover. The India Coffee Board was constituted by the Coffee Market Expansion Act, 1942, with a view to pool the coffee grown by the producers, sell the same at a profit and … levied and collected by them for water supplied to the ships that anchor at the Madras Port. Under Section 171 of the City Municipal Act, the Corporation of Madras is bound to supply the Port Trust with

Societe Des Produits Nestle, S.a and anr. Vs. Montu Sadhu and ors.

Court : Delhi

Subject : MRTP

snacks, ice creams, chocolate, confectionery, bouillon's soups, seasonings, prepared dishes, canned food, pasta, sauces, yogurts, frozen foods, soluble coffee, roast & ground coffee, chocolate-based and malted drinks, tea, fruit juices, cereal drinks, mineral water, pet foods etc.6. … than that for India, which were secured way back in the year 1942), are mentioned as below:Country Australia Hong Kong Ireland Kenya Nigeria Singapore South … International Copyright Order, 1991 which have been issued by the Government of India exercising its powers conferred under Section 40 of The Copyright Act, 1957. By virtue of the said order and on account of Switzerland being signatory

Rao Bahadur M.S.P. Senthikumara Nadar and Sons Vs. Commissioner of Inc ...

Court : Chennai

Subject : Direct Taxation

Reported in : (1957)2MLJ309

previous year in relation to which ended on 16th August, 1943. The assessee firm carried on business in coffee, among other things. In the relevant accounting year, 1942-43 the assessee, entered into contracts with the India Coffee … Rajagopalan, J.1. The question referred to this Court under Section 66(2) of the Income-tax Act arises out of the assessment for the year 1944-45, the previous year in relation to which ended on

S.A. Colaco Vs. Second Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (1991)36ITD598(Bang.)

G.M. Gopalkrishna (supra) and that the same should be considered by us. Referring to various provisions of the Coffee Act (VII of 1942), he contended that there was no right owned by the firm in respect of the … grower retains no right in respect of such coffee.His only right is to receive payments referred to in Section 34 of the Coffee Act. The Coffee Board would maintain two separate funds, General Fund and Pool Fund; … only hazard a reasonable estimation and in our view a discount by 40% is reasonable by all standards.13. In the result, we direct that the

The India Nut Company Ltd., Quilon Vs. the Commissioner of Income-tax, ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 6(4), 10, 10(2), 66 and 66(1); Travvancore Income Tax Regulation, 1096 - Sections 4, 8 and 8(2)

Reported in : AIR1959Ker298; [1960]39ITR234(Ker)

The Company purchased 11,991 Raja-giri Rubber shares and they purchased 20,000 shares in the Nila Malai Tea and Coffee Estates for Rs. 1,00,000/- and 1000 shares in Thomcos for Rs. 5000/-. During the year of assessment, the … in cashewnuts and extraction of oil from cashewnut and cashew shell.3. In 1942, the Company installed a machinery for the extraction of cashew shell oil … profit-making scheme of the Company. As there were some mistakes committed by the assessing officer in calculating the actual profit from the snares, the Appellate Assistant Commissioner fixed the profits at Rs. 75.176/-.6. The assessee appealed to … order dated 22-4-1121.According to the Deputy Commissioner, this claim for allowance under Section 8(2)(vii) of the Travancore Income-tax Regulation -- Regulation VIII of 1096 -- … of the court, observed as follows on p. 409 (of ITR): (at) p. 714 of AIR).'The real