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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

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 … had hardly any relevance to hold that the later export sales were 'local sales' to avoid liability under Section 6 of the Karnataka Sales Tax Act. The direct export sales made by the appellant for the period in

T.G.M. Aside and Sons Vs. Coffee Board and anr.

Court : Karnataka

Subject : Sales Tax

Acts : Coffee Act, 1942; Madras General Sales Tax Act, 1939 - Sections 8-B, 8B(2) and 18-A; Mysore High Court Act, 1961 - Sections 6; Indian Coinage Act, 1906 - Sections 13, 14, 14(1), 14(2) and 14(3); Mysore Existing laws (Construction of References to Values) Act, 1957 - Sections 3; Uttar Pradesh Sales Tax Act

Reported in : AIR1969Kant230; AIR1969Mys230

the plaintiff in the suit out of which this second appeal arises. The Coffee Board established under the Coffee Act, 1942 (Act VII of 1942) was defendant-1. An agent of the Coffee Board was defendant-2. These defendants are the … Appeal preferred by the plaintiff-firm was referred by Narayana Pai J. to a Bench of two Judges under Section 6 of the Mysore High Court Act, 1961 on the ground that it involved a question of considerable importance.7.

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 … to the Coffee Board. It also held that the Board was liable to pay the 'Purchase Tax' under Section 6 of the Act. But according to the High Court, the Board was authorised in law to pay the

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 … Government of Karnataka effected an amendment to the karnataka Sales Tax Act in the year 1970 by which section 6 was inserted therein by which a levy of purchase tax was made on goods transferred from Karnataka to

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 … all the debts owed by the assessee on the valuation date other than, - (i) debts which under section 6 are not to be taken into account; and (ii) debts which are secured on, or which have been

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)

arbitrary or violative of the postulates of article 14 of the Constitution. 6. The enactment of the Coffee Act in 1942 and creation of the … 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

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 … principal question that arises for our determination is whether it is exigible to purchase tax or not under section 6 of the Karnataka Sales Tax Act of 1957 (Karnataka Act 25 of 1957) ('KST Act'). In order to

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 … within the meaning of Section 5(1) of the Act. Civil Appeals No. 697-706 of 1973 are dismissed. Parties will pay and bear their own costs.37.

Amalgamated Coffee Estates Ltd. Vs. State of KeralA.

Court : Kerala

Subject : Direct Taxation

Reported in : [1962]45ITR353(Ker)

is that the said amount is assessable in the assessment year 1956-57.Sub-section (1) of section 25 of the Coffee Act, 1942, omitting the provisos thereto, reads as follows :'All coffee produced by a registered estate in excess of the … pay the costs of the applicant. Advocates fee Rs. 150.Application allowed. - STATE FINANCIAL CORPORATION ACT, 1951[C.A. No. 63/1951. Sections 29 & 31: [K.S. Radhakrishnan, Thottathil B. Radhakrishnan & M.N. Krishnan, JJ] Recovery of loan amount Held,