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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

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.

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 … as 'the Act') out of the Pool Fund.2. The High Court held that growers/producers were not liable under Section 5(3)(a) of the Act to pay the tax in respect of the sale of coffee by them to the

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 provision

Anil Kumar Bhandari Vs. Union of India (Uoi)

Court : Karnataka

Subject : Commercial

Acts : Coffee Act, 1942 - Sections 20 and 22; Coffee Rules, 1955 - Rule 44

Reported in : ILR1995KAR193; 1995(1)KarLJ632

and the resultant upward trend in retail prices, the first respondent in pursuance of Section 20 of the Coffee Act, 1942 (for short 'the Act'), directed the second respondent to implement the Directives mentioned in Annexure-B to arrest steep … by this Order.2. The petitioners have presented this Petition for a Writ of Certiorari quashing the Directives dated 5.8.1994 issued by the first respondent in No. F.5(6)/94-P1ant (B) produced at Annexure-B and for a further Writ of

Ramesh Enterprises, Bangalore and Etc., M.S.P. Exports (P) Ltd., Banga ...

Court : Karnataka

Subject : Commercial

Acts : Coffee Act, 1942 - Sections 5, 19, 20 and 26; Constitution of India - Article 226; Coffee Rules, 1955

Reported in : 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 … was Rs. 2,200/- per quintal. The Government of India in exercise of its powers conferred on it by Section 25(1) of the Customs Act reduced the customs duty from Rs. 2,200/- per quintal to Rs. 1,600/- per … shall be to the account of the Board to the extent of 50 per cent, of the increase in the rates of any or all

A.C. Shive Gowda, Etc., Etc. Vs. Coffee Board and ors., Etc., Etc.

Court : Karnataka

Subject : Labour and Industrial

Acts : 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

Reported in : 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 … such other interests as, in the opinion of the Central Government, ought to be represented on the Board.' Section 5 provides that the Board shall be a body corporate having perpetual succession and a common seal with the

A.J.C. Estates and ors. Vs. the Coffee Board

Court : Karnataka

Subject : Sales Tax

Acts : Coffee Act, 1942; Karnataka Sales Tax Act, 1957; Tamil Nadu General Sales Tax Act, 1959; Constitution of India - Article 14

Reported in : [2004]138STC557(Kar)

been selling the coffee grown in their estates to the Coffee Board as per the provisions of the Coffee Act, 1942 (for short, 'the Act'). The appellants had been pooling coffee with the Coffee Board under the name Silver … pay the purchase tax is met by the Board from and out of the 'pool fund' created under section 32 of the Act.4. We have heard Sri. B.V. Acharya, learned Senior Counsel for the appellants and Sri … customs duty subsequent to the import of gold in Writ Appeal No. 5569 of 1999 and other connected matters disposed of on February 21, 2003

Sekar Coffee Manufacturing Company Vs. Coffee Board and Another

Court : Chennai

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 6

Reported in : [1990]77STC318(Mad)

function of the Coffee Board is concerned, its rights and duties are governed by the provisions of the Coffee Act, 1942, that under the provisions of the enactment, every grower of coffee has to get himself registered and must … Board and that the said provision deals with a general fund and a pool fund, as provided under sections 31 and 32 of the Coffee Act. It is further alleged in the affidavit that the general fund … is the interests of the growers which is sough to be protected. 5. A reply affidavit has been filed by the petitioner-company stating that the

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

Court : Chennai

Subject : Direct Taxation

Reported in : (1957)2MLJ495

Rules, 1955 (hereinafter referred to as the Rules). The relevant portion of Rule 10 ran:The agricultural income from coffee for a particular year for purposes of assessment shall be(a) the proceeds of the coffee crop of the … compliance with the provisions of the Coffee Market Expansion Act (VII of 1942).3. In exercise of the powers vested in the Government by Section 61 … ORDERRajagopalan, J.1. Section 3 of Madras Plantations Agricultural Income-tax Act, 1955', (Madras Act V of 1955) hereinafter referred to as the Act) … ' means the aggregate of all agricultural income mentioned in section4 computed in accordance with the provisions of Section 5....15. Section 3(1) : the main charging section runs:Agricultural income-tax at the rate or rates specified in Part 1