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Tata Oil Mills Co. Ltd. Vs. Superintendent of Central Excise

Court : Chennai

Subject : Excise

Reported in : 1996(53)ECC41; 1995(80)ELT737(Mad)

Lakshmanan, J.1. The main prayer in the writ petition is for a declaration that the Copra Cess Act, 1979 (Central Act 4 of 1979) (hereinafter referred to as the Act) is unconstitutional, illegal and inoperative and for … furnish a return stating the total amount of copra consumed in the mill during the preceding month. Under Section 7 of the Act, the Collector before whom the return is made, shall assess the duty of excise in

Chirukandan and ors. Vs. Superintendent, Central Excise and ors.

Court : Kerala

Subject : Excise

Acts : Copra Cess Act, 1979 - Sections 2, 3 and 3(1); (The Indian) Coconut Committee Act, 1944 - Sections 3; Produce Cess Act, 1966; Government of India Act, 1935; Sea Customs Act - Sections 20(2); Coconut Development Board Act, 1979 - Sections 4; Central Excise Act, 1944 - Sections 13, 14 to 17 and 19; Produce Cess Act, 1966 - Sections 15; Constitution of India - Articles 143(1), 189(1), 285, 289 and 289(1)

Reported in : 1984(15)ELT7(Ker)

only point urged before us at the bar on behalf of the petitioners. It is alleged that the Copra Cess Act, 1979, under which the petitioners are required to pay duty of excise on the copra consumed in their mills, … the quantity of copra consumed in his mill that duties are assessed by the Collector in terms of Section 7. This Section postulates that in making an assessment the Collector shall observe the rules of natural justice by

A.P. Oil Millers Association and ors. Vs. Union of India (Uoi) and ors ...

Court : Andhra Pradesh

Subject : Constitution

Acts : Vegetable Oils Cess Act, 1983 - Sections 3 and 3(1); Cotton Copra and Vegetable Oil Cess Abolition Act, 1987 - Sections 13 and 13(1); Produce Cess Act, 1966; Constitution of India - Articles 14, 19, 21 and 226

Reported in : 1992(2)ALT135

(Abolition) Bill was introduced in Parliament proposing to amend the Produce Cess Act, 1966 and to repeal the Copra Cess Act, 1979 and the Vegetable Oils Cess Act, 1983. The Bill contained the following clause:13. 'Notwithstanding anything contained in the … Lakshmana Rao, J.1. The Petitioners are engaged in the manufacture and sale of vegetable oils. By virtue of Section 3 of the Vegetable Oils Cess Act, 1983 (Act No. 30 of 1983), cess is leviable on vegetable … 1, 1984 whereas the assent of the President was received on September 7, 1983. Parliament also enacted the National Oil Seeds and Vegetable Oils Development

M/S. B.K. Industries and Others, Etc. Etc. Vs. Union of India and Othe ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 32 and 368; Vegetable Oils Cess Act, 1983 - Sections 3(1) and (4); National Oilseeds and Vegetable Oils Development Board Act, 1983 - Sections 4, and 9; Produce Cess Act, 1966; Copra Cess Act, 1979; Vegetable Oils Cess Act, 1983

Reported in : AIR1993SC2123; 1993(65)ELT465(SC); JT1993(2)SC709; 1993(2)SCALE541; 1993Supp(3)SCC621; [1993]3SCR51; [1993]91STC548(SC)

in the amendments made to the Produce Cess Act, 1966 (15 of 1966) or the repeal of the Copra Cess Act, 1979 (4 of 1979) or the Vegetable Oils Cess Act, 1983 (30 of 1983), by this Act, any duty … out of the said collections as it though fit for being utilised for the purposes of the Board. Section 7 amended certain provisions of the Produce Cess Act, 1966.4. It is thus clear that the cess, which is

Bellary Steels and Alloys Ltd. and ors. and Escorts Mahle Ltd. Vs. Sta ...

Court : Karnataka

Subject : Sales Tax

Acts : Constitution of India - Articles 255 and 304; Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1979 - Sections 2A and 3(2); Karnataka Industries Areas Development Act, 1966 - Sections 3 and 3(1)

Reported in : ILR2001KAR805; [2001]123STC189(Kar)

which are specified in the Schedule, horticultural produce, cereals, pulses, oil-seeds including copra and cotton seeds, timber or wood of any species, newsprint, silk cocoons, … applicability of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 (for short 'the Entry Tax Act') to certain areas. They were argued together before us at the same … Act is designed to and provides only for validating the taxes and cesses already recovered under the relevant provisions of the enactment mentioned in the … within the inhibition of Article 401...................'24. After detailed discussion on the point, it was held that provisions of Section 7(1)(a) and 7(15) of the amending Act No. 13 of 1982 impose additional restrictions on the freedom of trade

Milak Brothers Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 130E; Exports Control Order, 1968; Agricultural Produce Cess Act, 1940; Punjab Sales Tax Act; Tariff Act, 1934; Customs Tariff Act, 1975;

Reported in : AIR1990SC2256; 1991(31)ECC198; 1991(51)ELT204(SC); JT1990(4)SC508; 1990(2)SCALE727; 1991Supp(1)SCC71; [1990]Supp2SCR141; 1991(1)LC193(SC)

these goods are sold is tonne. This chapter deals with various types of oil seeds like soya beans, copra, linseed, rape Or colza seeds, sunflower seeds, palm nuts and kernels and other oil seeds and oleaginous fruits. … the roasted and salted peanuts/groundnuts exported by the assessee were not liable to cess under the Agricultural Produce Cess Act, 1940.(7) It is pointed out that the packed roasted seeds exported by the appellants are more value added … 14.2.1978, which was admitted and numbered as Civil Appeal No. 390 of 1979. Against the other orders of the Tribunal, the appellant has preferred appeals … of an electric eye sorter. The commodity thereafter goes to a frying section for being subjected to deep oil bath frying in an authomatic fryer.

Collector of Central Excise Vs. Binny Ltd.

Court : Karnataka

Subject : Excise

Acts : Cotton Cess Act, 1923 - Sections 14; ;Produce Cess Act, 1966 - Sections 2 and 15(2); Produce Cess Rules, 1969 - Rule 6; Central Excise Rules, 1944 - Rule 10 and 10A

Reported in : ILR1990KAR3051

Notification dated 26-3-1969 bearing GSR No. 884 and 885 did not include cotton, audit only included oilseeds, and copra; that even though entry No. 5 relating to State of Mysore in the Notification dated 26-3-1979 came to … 31-3-1966 failing which the petitioner was informed that action will be taken under Section 13 of the Produce Cess Act, 1966 hereinafter referred to as the '1966 Act'. The petitioner has also sought for quashing the demand notice … to Annexure-H. The arrears were worked out at the rate of Rs. 7911.25 per year at the rate of 25 paise per bale of 181.4

B. Rajendra Oil Mills and Refinery Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : MRTP

Reported in : (1985)(21)ELT607TriDel

to be taken but where there is specific provision of appeal provided in the Act itself like the Copra Cess Act, 1979 and Produce Cess Act, 1966, the provisions of Central Excises and Salt Act, 1944, in this regard cannot … of Rs. 16,348.20 related to Castor oil for which they filed a refund claim on the ground that Section 6 of the Produce Cess Act, 1966 provides that when oil is exported refund will be granted. During … and Mahindra Ltd. v. Union of India and Ors. AIR 1979 S.C. 798, C.I.T. Bangalore v. H.N. Harayana and Ors. AIR 1976 S.C. 2403 and

Tinsukia Trading Co. Vs. State of Assam and ors.

Court : Guwahati

Subject : Other TaxesCivil

Acts : Assam Agricultural Produce Market Act, 1972 - Sections 3(1), 3(10), 5(1), 7, 13, 14, 15, 16, 17, 21, 21(1), 33, 34, 49, 49(2) and 121; Assam Agricultural Produce Marketing (Amendment) Act, 2000; Assam Agricultural Produce Market (General) Rules, 1975 - Rules 4, 21(3) and 21(7); Assam Agricultural Produce Market Act, 1971; Andhra Pradesh (Agricultural Produce Livestock Market) Rules, 1969 - Rule 74(2); Andhra Pradesh (Agricultural Produce Livestock Market) Act, 1966 - Sections 12

produce which are being transported into the declared market area in the State of Assam are liable to cess U/S 21 of the Act even before their sale and purchase in the market area in view of … the Market Committee by the Act and the Rules. 13. Establishment of Market Committee has been provided in Section 7, which is quoted below:- '7(2) The State Government shall establish a Market Committee for every area declared to

Tinsukia Trading Co. Vs. State of Assam and ors.

Court : Guwahati

Subject : Other TaxesCivil

Acts : Assam Agricultural Produce Market Act, 1972 - Sections 3(1), 3(10), 5(1), 7, 13, 14, 15, 16, 17, 21, 21(1), 33, 34, 49, 49(2) and 121;; Assam Agricultural Produce Marketing (Amendment) Act, 2000;; Assam Agricultural Produce Market (General) Rules, 1975 - Rules 4, 21(3) and 21(7);; Assam Agricultural Produce Market Act, 1971;; Andhra Pradesh (Agricultural Produce Livestock Market) Rules, 1969 - Rule 74(2);; Andhra Pradesh (Agricultural Produce Livestock Market) Act, 1966 - Section 12

produce which are being transported into the declared market area in the State of Assam are liable to cess U/S 21 of the Act even before their sale and purchase in the market area in view of … on the Market Committee by the Act and the Rules.13. Establishment of Market Committee has been provided in Section 7, which is quoted below:-'7(2) The State Government shall establish a Market Committee for every area declared to be