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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

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 … the assessee.31. In Scammell & Nephew, Ltd. v. Rowles(1940) 8 I.T.R. (Supp.) 41, the company paid 7,500 in settlement of a claim for damages for … 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

United States Vs. Lopez

Court : US Supreme Court

Subject : Land Acquisition

the presence, or absence, of a work force with a basic education. See MacCormack, Newman, & Rosenfield 73; Coffee 296. Scholars on the subject report, for example, that today, "[h]igh speed communication and transportation make it possible … student, carried a concealed handgun into his high school, he was charged with violating the Gun-Free School Zones Act of 1990, which forbids "any individual knowingly to possess a firearm at a place that [he] knows ... … might, through repetition elsewhere, have such a substantial effect on interstate commerce. Section 922(q) is a criminal statute that by its terms has nothing to … sensitive relation between federal and state criminal jurisdiction.''' United States v. Enmons, 410 U. S. 396 , 411-412 (1973) (quoting United States v. Bass, 404

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 … occupied by diverse Central Acts. W.P(C) No.26691 of 2010, etc. -:71. :- 41. The petitioner also challenges the Act 2003 as being directly contrary to … 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

Chikka Kukkegowda Vs. State of Karnataka and Others

Court : Karnataka

Subject : Property

Acts : Mysor Land Revenue Code, 1888 - Sections 233; Mysore Land Revenue (Amendment) Rules, 1960 - Rules 2, 41, 42, 43-E and 43-G; Karnataka Scheduled Castes and Scheduled Tribes (Prohibition of Transfer of Certain Lands) Act, 1978 - Sections 4

Reported in : ILR1997KAR1753; 1998(1)KarLJ142

land, or alienation for cultivation of the land, or alienation of any land in favour of the Indian Coffee Board as security for loans advanced by the Indian Coffee Board under the Coffee Development Plan; (b) the … lands were regulated by different rules at different points of time. Rules 41 to 43-M of Mysore Land Revenue Rules, framed under Section 233 of … within a few months. 3. The Karnataka Scheduled Castes and Scheduled Tribes (Prohibition of Transfer of Certain Lands) Act, 1978 ('the P.T.C.L. Act' for short) came into force on 1-1-1979. Inproceedings commenced under Section 5 of the

M/S. Societe Des Produits Nestle S.A. a Company Registered Under the L ...

Court : Intellectual Property Appellate Board IPAB

Subject : MRTP

an extensive range of food and other products such as cereals, milk and dietetic products, beverages including instant coffee, culinary products including pasta, noodles, sauces and soups, frozen products and ice-creams, refrigerated products (including fresh cheese and … are the registered proprietors of the trade mark as of the year 1942. The word Kit Kat does not have any descriptive connotation and it … since 1989 even before the use by M/s. Kit Kat Food Products. 41. The supplementary affidavit of Mr. Venite Gabriel, constituted attorney of Societe Des … but for the benefit of public at large. Therefore, the registration is prohibited under section 11 of the Act. The appellants adoption of the trade mark Kit Kat appears to be justified and bonafide as they are

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 … v. Commissioner, 47 B.T.A. 117; Grote v. Commissioner, 41 B.T.A. 247. See Estate of Makransky v. Commissioner, … 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.

Bhogilal H. Patel Vs. Commissioner of Income-tax (Central) Bombay

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28

Reported in : [1969]74ITR692(Bom)

Madras High Court in Janab Abubucker Sait v. Commissioner of Income-tax, where similar purchases of land by a coffee planter who was also growing oranges and gall-nut on the other lands came to be considered. One of … also purchased in the same village survey No. 148 on 7th April, 1942, and this field was also included in the agreement of sale, dated … The construction work could not have begun until the land was acquired. 41. But, apart from this, strong exception was taken by Mr. Kolah on … under section 66(2) for our opinion is as follows : 'Whether the Tribunal misdirected itself in law or acted without any legal evidence in holding that the purchase and sale of the two plots in question constituted

O.P. Basra S/O Gauri Shanker and ors. Vs. Kaithal Cotton and General M ...

Court : Punjab and Haryana

Subject : Company

Acts : Companies Act, 1956 - Sections 397, 398 and 433

Reported in : AIR1962P& H151; [1961]31CompCas461(P& H)

in New Zealand, the title to which altogether failed, or was to manufacture from dates a substitute for coffee under a German patent which could not be obtained, or was to acquire the undertakings of four other … existing liabilities, vide In re Cine Industries and Recording Co. Ltd., AIR 1942 Bom 231. Failure of any one of these tests is deemed a … By order of this court dated 15th of June 1957 C. O. 41 of 1957, the issued and subscribed capital was reduced and out of … ORDER1. This is a petition under section 433 of the Companies Act 1956, praying for the winding up of the Kaithal Cotton and General Mills Co. Ltd. Kaithal. This company

Kidangazhi Manakkal Narayanan Nambudiripad and ors. Vs. State of Madra ...

Court : Chennai

Subject : Trusts and SocietiesConstitution

Acts : Constitution of India - Articles 25, 26, 27, 28 and 282; Madras Hindu Religious and Charitable Endowments Act, 1951 - Sections 76, 76(4) and 103; Madras Hindu Religious and Charitable Endowments (Amendment) Act, 1927

Reported in : AIR1954Mad385; (1953)IIMLJ699

are to be paid to a body called the Imperial Council of Agricultural Research. Section 11 of the Coffee Market Expansion Act, VII of 1942 (Central) imposes a duty on coffee which might be exported and the … and Charitable Endowments Act 1951'. (Vide page 38); the corresponding entry in 1953-54 is Rs. 1,20,000 (vide page 41). The budget expenditure relating to this matter for 1952-53 is set out under Demand XI Miscellaneous Departments No.