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The Union of India (Uoi) and ors. Vs. the Elphinstone Spinning and Wea ...

Court : Mumbai

Subject : ExciseCustom

Acts : Central Excise Act, 1944 - Sections 3, 7, 8, 9, 9A and 9(1); Central Excise Rules, 1944 - Rules 2, 8(1), 9A, 9A(1), 9A(2), 9A(3), 9A(7), 9A(8) and 9A(9); Provisional collection of Taxes Act, 1931; ;Constitution of India - Article 226; Government of India Act, 1935 - Sections 213; Finance Act, 1968; Finance Act, 1956; Custom Act, 1962 - Sections 3, 12, 12(1), 15 and 25(1); Customs Tariff Act, 1975;Government of India Act, 1935 - Sections 213; Finance Act, 1968; Finance Act, 1956; Custom Act, 1962 - Sections 3, 12, 12(1), 15 and 25(1); Customs Tariff Act, 1975

Reported in : 1978(2)ELT680(Bom)

whether the said item 22B was new head of excise duty created for the first time by the Finance Act of 1968 or was a reclassification of the said Item 19. Rege J. negatived the contention of the … Customs Act was in pari materia with Section 3 of the said Act and that accordingly, though under Section 15 of the Customs Act the rate of duty and tariff valuation of imported goods was to be the

Silk and Textiles Mercantile Traders Assn. Vs. Govt. of Nct of Delhi a ...

Court : Delhi

Subject : Sales Tax

Acts : Delhi Sales Tax Act, 1975 - Sections 4(1) and 7; Delhi Sales Tax (Amendment) Act, 1997; Central Sales Tax Act, 1956 - Sections 14 and 15; Finance Act 1961; Central Excises Act, 1944; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(1) and 4; Central Sales Tax (Amendment) Act, 1961; Central Excise Tariff Act, 1985; Finance Act, 1968; Kerala General Sales Tax Act, 1963; Constitution of India - Articles 245, 249 to 253, 286(3) and 366; Delhi Sales Tax (Amendment) Ordinance, 2000; Central Excises (Amendment) Act, 1969

Reported in : 139(2007)DLT393; 2007(207)ELT482(Del); (2007)6VST444(Delhi)

not going to be compensated by additional duties of excise in relation to silk fabrics. Accordingly in the Finance Act, 1968 the following change was proposed:Provision Relation to Central Sales Tax All items on which additional duties of excise … are referred to as 'declared goods'. In respect of such 'declared goods' there is a restriction provided in Section 15 CST Act on the power of the States to levy local sales tax on the intra-sale of such

Commissioner of Income-tax Vs. Radha Nagar Cold Storage (P.) Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Finance Act, 1968 - Section 2(6); ;Finance Act, 1969 - Section 2(6)

Reported in : (1980)18CTR(Cal)166,[1980]126ITR66(Cal)

question further it may be necessary to refer to the definition of the relevant Finance Act, namely, the Finance Act, 1968. Section 2(6), Clause (d), defined 'industrial company' as follows :' 'Industrial company' means a company which is mainly engaged

Assistant Commissioner of Income Vs. Choice Trading Corporation Ltd.

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Land Acquisition

Reported in : (2004)90ITD1(Coch.)

a hotel would not constitute "manufacture or processing of goods" within the meaning of Section 2(6)(d) of the Finance Act, 1968. A company which carries on such activity will not fall within the definition of an "industrial company" under … characteristics.The Hon'ble High Court in the case of Jalna Seeds Process & Refrigeration Co, Ltd (2000) 246 ITR 156 (Bom) upheld the order of the Tribunal wherein the Tribunal held that a different commodity emerged after the

Sh. Lekhraj Manek Chand Vs. Commissioner of Wealth-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 15 and 18(1)

Reported in : [1993]203ITR336(P& H)

failed to do so. In the circumstances, failure to disclose the additional amount amounted to concealment.6. By the Finance Act, 1968, Clause (iii) of Section 18(1)(c) of the Act had been amended with effect from April 1, 1968. The … 29, 1972, i.e., more than eight months after the application for settlement, annexure 'C', dated March 24, 1971. Section 15 of the Act lays down that, if any person has not furnished a return within the time allowed

Sirpur Paper Mills Ltd. Vs. Director of Inspection, Customs and Centra ...

Court : Andhra Pradesh

Subject : Direct TaxationExcise

Acts : Income Tax Act, 1961 - Sections 27, 81, 99(1), 280ZD and 280ZD(6)

Reported in : 1983(12)ELT457(AP); [1982]136ITR120(AP)

amount of tax credit to be certified under s. 280ZD of the I.T. Act. Section 39 of the Finance Act, 1968, read : '39. Special duties of excise on certain goods - (1) When goods of the description mentioned … First Schedule to the Central Excises and Salt Act, 1944, and the corresponding rate of tax credit is 15%. 5. By s. 3(1) of the Central Excises and Salt Act, 1944, duties of excise shall be payable

Tarsem Lal Maglani Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1987)(30)ELT797TriDel

seized primary gold be not confiscated and why the penal action be not taken under the Gold (Control) Act, 1968. In reply to the Show Cause Notice the said Shri Jitender Kumar claimed the ownership of the seized … 11 of the Show Cause Notice we observe that the only dlegation against the appellant was that he financed the clandestine acquisition of the gold in question, that is to say, the gold seized from the said … under the Customs Act or vice versa unless recorded under the relevant Sections of the respective enactments. The statement recorded by an officer under the … Sri Ganganagar to be delivered to the appellant. In his statement dated 15-7-83 the said Shiv Prakash Soni denied any acquaintance with the appellant. Likewise,

State of Karnataka Vs. B Govindraj Hegde,

Court : Karnataka

Subject : Land Acquisition

3211/2016, 4048/2016 AND44022016 IN WRIT APPEAL NO.3374/2016: BETWEEN:1. THE STATE OF KARNATAKA BY ITS PRL. SECRETARY DEPARTMENT OF FINANCE & EXCISE, VIDHANA SOUDHA, BENGALURU-01 2.THE COMMISSIONER OF EXCISE IN KARNATAKA, II FLOOR, B.M.T.C COMPLEX, SHANTHINAGAR, BENGALURU-560027 (BY … 3 of the Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968 and the amendment made in Rule 8 providing for annual fees for … sale of liquor and intoxicating drugs and to levy duties of excise thereon in the State of Karnataka.4. Section 15 of the Act provides for prohibition of the excisable item without licence. Chapter-VI interalia provides for the Licences

Government of Maharashtra and Ors. Vs. Deokar's Distillery

Court : Supreme Court of India

Subject : Commercial

Acts : Bombay Prohibition Act, 1949 - Sections 11, 12, 13, 49, 58, 58A, 114, 114(1) and 143(2); Maharashtra Civil Services (Revised Pay) Rules, 1998; Constitution of India - Articles 162 and 309; Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966 - Rules 15(1), 16(2), 17(12) and 17(43); Maharashtra Country Liquor Rules, 1973 - Rules 3(1), 4(2), 6(12)and 6(36); Maharashtra Foreign Liquor (Storage in Bond) Rules, 1964 - Rule 7; Maharashtra Foreign Liquor (Storage and Supply) Regulation, 1964; Andhra Pradesh Distillery Rules, 1970; Andhra Pradesh Excise Act, 1968 - Sections 28(2); Central Excise Act, 1944 - Sections 4; Central Excise Rules - Rule 10A; Sale of Goods Act, 1930 - Sections 62; Finance Act, 1901 - Sections 10 and 10(1); Finance Act, 1940 - Sections

Reported in : AIR2003SC1216; 2003(4)ALLMR(SC)316; JT2003(3)SC86; 2003(3)SCALE124; (2003)5SCC669; [2003]2SCR852; 2003(2)LC1427(SC); MANU/SC/0216/2003

v. Mulhern and Co. (Limited) [Vol.XVII (1900-1901) The Times Law Reports 730] Sub-section (1) of Section 10 the Finance Act, 1901 interpretation whereof fell for consideration was in the following terms:'Where any new Customs import duty or Excuse … respondent to pay their salaries and allowances etc. in pursuance of Section 28(2) of the Andhra Pradesh Excise Act, 1968. The respondent-Distillery having failed to get any redress filed writ petition challenging the demand on various grounds. The … made from time to time under the Act.Under Sub-rule (1) to Rule 15 and Sub-rule (2) of Rule 16 of the Rules of 1966, the

Syndicate Bank, Branch at Hanamkonda Vs. Excise Superintendent, Excise ...

Court : Andhra Pradesh

Subject : BankingCommercial

Acts : Andhra Pradesh Excise Act, 1968 - Sections 65(1) and 70; Revenue Recovery Act, 1864 - Sections 52A and 59; Limitation Act, 1963 - Sections 29

Reported in : 2003(1)ALT440; II(2003)BC215

.24. The dispute among the parties in the above case is recovery of loan due to the State Finance Corporation under Section 71 of the Kerala Revenue Recovery Act, 1968. In exercise of the powers conferred under … the Courts below on this aspect.Point No. 1:14. Under Sub-section (12) of Section 2 of the A.P. Excise Act, 1968 ('Excise Act' for brevity) 'excise revenue' means :Revenue derived or derivable from any duty, fee, tax, rent, fine, … The said guarantee was issued for 12 months for some contractors and 15 months for some other contractors. The conditions of the bank guarantee stipulate