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Pokardas and Brothers and anr. Vs. the State of Gujarat

Court : Gujarat

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 5(1) and 5(2); ;Central Sales Tax Act, 1956 - Sections 14 and 15; Gujarat Sales Tax Act, 1969 - Sections 5(1), 18, 66, 66(1), 69 and 69(1); ;Kerala General Sales Tax Act, 1963 - Sections 5A(1) and 8; Uttar Pradesh Trade Tax Act, 1948 - Sections 3A, 7 and 31

Reported in : [1982]51STC88(Guj)

condition governing this exemption prescribed under the said schedule. Meanwhile it should also be recalled that by the Finance Act, 1969, which received the President's assent on 13th May, 1969, item No. 19 of the Excise Act which provided … being used even for industrial purpose. If we look at the Customs Tariff Act, 1975, we find in Chapter 59 occurring in section XI of the First Schedule that there is a reference to, 'textile fabrics' and … contended by the applicant but are covered by entry 13 of Schedule III to the said Act as held by the sales tax authorities ?'

Malayala Manorama Company Limited Vs. Assistant Collector of Customs a ...

Court : Kerala

Subject : Customs

Reported in : 1993(44)ECC145

the Privy Council reported in Commissioner of Income-tax, Bombay & Aden v. Khemchand Ramdas [1938] 6 ITR 414. Chapter III of the Income-tax Act headed 'Taxable Income' contains the various provisions with reference to which taxable income is … in the First Schedule of the Customs Tariff Act, 1975 and the levy of auxiliary duty under the Finance Act, 1981 to newsprint as modified by notification issued under Section 25 of the Customs Act, 1962 with effect … 1989 (1) KLT 355, and unreported decision in WA. No. 537 of 1969 (Omega Insulated Cable Co. (India) Ltd. v. The Collector of Customs, Madras.

In Re: Kril Standard Products Private Ltd.

Court : Gujarat

Subject : Company

Acts : Companies Act, 1956 - Sections 2, 6, 20, 23, 23(1), 23(2), 23(3), 26, 37, 235, 370, 370(1B), 391(1), 391(2), 394 and 394A; Monopolies and Restrictive Trade Practices Act, 1969 - Sections 20 and 23

Reported in : [1976]46CompCas203(Guj); (1974)0GLR810

for amalgamation; and (ii) that as Part A of Chapter III of the Monopolies and Restrictive Trade Practices Act, 1969 (hereinafter referred to as 'the Act'), applies to the transferor-company, the court cannot accord sanction to the scheme … collaboration agreement, the activities of the transferor-company are to be diversified and expanded which would need additional liquid finance. The transferee-company has surplus funds to the tune of Rs. 13 lakhs and if the transferor-company is amalgamated

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

in 1968 and the nationalisation of fourteen major Indian commercial Banks in 1969 was to ensure that adequate proportion of commercial Bank credit goes to … overcome the above difficulties, it was felt necessary to amend the Act.13. Chapter II of the Act of 1974 prescribes rights of agriculturists to alienate … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … issue under consideration, it may be useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of several independent Princely States and Chief-ships … banks while obtaining financial assistance. As per Section 3 of the Act aforesaid, notwithstanding anything contained in

Bezbaruah Tea Co. (P.) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Finance Act, 1982 - Sections 2(7); Income Tax Act, 1961 - Sections 2(45), 5 and 10

regarded as total income for the purpose of Section 2(7)(c) of the Finance Act, 1982. Section 10 in Chapter III of the Income-tax Act, 1961, gives a list of incomes which cannot be included in the total income. … company. Learned counsel for the assessee-company had drawn our attention to Section 2(7)(c) of Chapter II of the Finance Act, 1982, where industrial company has been defined as follows : ' 'industrial company' means a company which is

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

necessary to see the legal provisions and various circulars which have relevance to the present case.4. In 1994 Chapter V of the Finance Act, 1994 was enacted in order to tax services rendered by service providers in … to issue clarifications under Section 378 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional Commissioner (Technical) Service … Act, 1944 read with Section 83 of the Finance Act, 1994. Respondent 3 is the Commissioner of Service Tax and Respondent 4 is the Additional

Bengal Saws and Steel Products Ltd. and Another Vs. Union of India

Court : Delhi

Subject : Company

Acts : Monopolies and Restrictive Trade Practices Act, 1969 - Sections 2, 5, 20, 21 and 26

Reported in : [1987]61CompCas120(Delhi); ILR1985Delhi584

of razor blade strips is not 'dominant' in that product and consequently section 20(b)(ii) and other provisions of Chapter III of the Monopolies and Restrictive Trade Practices Act, 1969, are not applicable to the petitioner; and (2) that … of its intention to make such expansion, stating therein the scheme of finance with regard to the proposed expansion, whether it is particulars with any … capacity. HLM is registered under section 26 read with section 20(b)(i) of the Monopolies and Restrictive Trade Practices Act, 1969, as a single dominant undertaking in respect of razor blades. 2. The crucial question that arises for determination

Kothari Industrial Corporation Ltd. Vs. Lazor Detergents (P.) Ltd. and ...

Court : Chennai

Subject : Company

Acts : Companies Act, 1956 - Sections 81, 82, 108, 108(1), (A) and (H), 111, 111(4) and 155; Securities Contracts (Regulation) Act, 1956 - Sections 22(A), (A(3)), (A(4)) and (A(6)); MRTP Act, 1969 - Sections 30(A) and (G)

Reported in : [1994]81CompCas669(Mad)

shares in companies covered by Part A of the Chapter III of the Monopolies and Restrictive Trade Practices Act, 1969, shortly called MRTP Act. This was done mainly to prevent the take over bids of various types of … fully cancelled, it was alleged to have been done by the staff of the second respondent Kothari Oriental Finance Ltd. Category 3. - In some of the instruments, stamps were partly cancelled by the staff of the

The Registrar, University of Madras, Chepauk, Madras - 600005 and Othe ...

Court : Chennai

Subject : Consumer

Reported in : (1995)IIMLJ367

to include an unfair trade practice adopted by the owner of an undertaking to which Part A of Chapter III of that Act applies or by any person acting on behalf of, or for the benefit of, such … decision reported in : [1987]2SCR1 (Reserve Bank of India v. Peerless General Finance and Investment Co. Ltd., and others) as hereunder :- 'Interpretation must depend … trade practice' to have the same meaning as in Section 36A of the Monopolies and Restrictive Trade Practices Act, 1969, but not to include an unfair trade practice adopted by the owner of an undertaking to which Part

The Registrar, University of Madras and anr. Vs. Union of India (Uoi), ...

Court : Chennai

Subject : Consumer

Reported in : (1995)2MLJ367

include art unfair trade practice adopted by the owner owner of an undertaking to which Part A of Chapter III of that Act applies or by any person acting on behalf of, or for the benefit of, such … in the decision reported in Reserve Bank of India v. Peerless General Finance and Investment Company Limited and Ors. : [1987]2SCR1 , as hereunder:Interpretation must … trade practice' to have the same meaning as in Section 36-A of the Monopolies and Restrictive Trade Practices Act, 1969, but not to include art unfair trade practice adopted by the owner owner of an undertaking to which