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Agro-industrial Trading Corporation Vs. State of Kerala

Court : Kerala

Subject : Sales TaxExcise

Acts : Kerala General Sales Tax Act, 1963 - Sections 3(1), 5A and 9; Central Sales Tax Act, 1956 - Sections 14; Finance Act, 1969; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3 and 4; General Sales Tax Act, 1125; Calcutta Improvement Act, 1911 - Sections 71; Calcutta Improvement (Amendment) Act, 1921; Land Acquisition Act, 1894 - Sections 26(2) and 54; General Clauses Act - Sections 6A, 8 and 8(1); Foreign Exchange Regulations Act, 1952 - Sections 23A; Customs Act; Sea Customs Act, 1878 - Sections 19, 19(1) and 178A; Sea Customs (Amendment) Act, 1955; Madras General Sales Act, 1959; Madras General Sales (Amendment) Act, 1974; Bombay Sales Tax Act, 1959; Punjab Pre-emption Act, 1913 - Sections 3(1); Punjab Alienation of Land Act, 1900; Imports and

Reported in : 1988(38)ELT618(Ker)

definition of 'Cotton Fabrics', in Item 19 of the Central Excises and Salt Act as amended by the Finance Act, 1969 into Item 4 of Schedule III of the Madras General Sales Tax Act. Schedule III had therefore to … Sales Tax Act of 1125 M.E. was repealed and replaced by the Kerala General Sales Tax Act, 1963, Section 9 of the Act conferred the exemption in respect of goods specified in the III Schedule. Item 67 of

The Commissioner Sales Tax Vs. S/S Trutuf Safety Glass Industries

Court : Allahabad

Subject : Sales Tax

Acts : Uttar Pradesh Sales Tax Act - Sections 3, 3A, 3AAAA, 3D, 4B, 4B(1), 4B(2) and 9; Excise Act; Finance Act, 1969; Uttar Pradesh Trade Tax Act; Uttar Pradesh Sales Tax Rules; Central Provinces and Bearer Sales Tax Act, 1947

Reported in : [2006]148STC477(All)

observed so. The relevant portion of the paragraph is quoted below: -'It must be assumed that while enacting Finance Act 1969, Parliament was aware of the constructions placed by this Court on these words in CWT v. Smt. MuthuKrishna … of sales tax on the purchases of raw material and packing material was not granted. An appeal under Section 9 of the Act was filed which was allowed by the Assistant Commissioner (Judicial) by the order dated 11th

Nava Bharat Enterprises (P.) Ltd. Vs. Commissioner of Income-tax, A.P.

Court : Andhra Pradesh

Subject : Direct Taxation

Reported in : (1983)34CTR(AP)92; [1983]143ITR804(AP)

was not an industrial company for the assessment year 1969-70 within the meaning of section 2(6)(c) of the Finance Act, 1969, and as such not entitled to the benefit of lower rate of tax ?'The assessee is a private … Rule 5 arises only in respect of a tenant who did not take recourse to Section 8 or Section 9 before an application for eviction has been made against him in respect of any rent in arrears by

Prafulla Kumar Sahoo Vs. State of Orissa and anr.

Court : Orissa

Subject : Service

Acts : Constitution of India - Articles 41, 45, 46, 226 and 227; Grant-in-aid Order, 1994; Orissa Education Act, 1969 - Sections 7C, 7C(1), 7C(4) and 24B

Reported in : 95(2003)CLT658; 2003(I)OLR91

follows : (I) In view of the Government decision to abolish 50% of the base level posts and Finance Deptt. Circular restricting filling up of vacant posts a decision was taken not to admit any post in … not tenable in law. Mr. Swain submitted that under Sub-section (4) of Section 7(C) of the Orissa Education Act, 1969, the State Government has made the Orissa (Non-Government Colleges, Junior Colleges and Higher Secondary Schools) Grant-in-Aid Order, 1994 … post of Junior Librarian and has rejected the same by order dated 9.8.2000 which is quoted herein below :'Government of OrissaDepartment of Higher Education. No.

Vishal International Production Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)46ITD312(Delhi)

ultimate analysis concluded that the assessee was not an "Industrial Company" as defined in Section 2(7)(c) of the Finance Act, 1980.4. Being aggrieved with the action of the CIT (Appeals), the assessee took up the matter before the … and also on account of "realisation on extra prints". (c) That CBDT Circular No. 24 dated 23rd July, 1969 stated in positive terms that production of films tantamounted to an activity of manufacture and processing of goods.

Union of India (Uoi) Vs. Mansingka Industries Pvt. Ltd.

Court : Mumbai

Subject : Excise

Acts : Indian Companies Act; Central Excises Act, 1944 - Sections 2, 2(4), 3, 4, 35, 36 and 40; Vegetable Oil Control Order, 1947; Essential Commodities Act, 1955; Code of Civil Procedure (CPC) - Sections 9; Finance Act of 1969; Central Excise Rules, 1944 - Rule 173C

Reported in : 1979(4)ELT158(Bom)

before the 1st of March, 1969 was by weight i.e. per quintal of the excisable goods.6. By the Finance Act of 1969, which came into force on the 1st of March, 1969, Item No. 13 of the said … a manufacturer who is liable to pay excise duty on the products manufactured by such a person.49. Now, Section 9 of the Code of Civil Procedure provides that a Civil Court shall have jurisdiction to try all suits

B.S.N.L. Vs. Telecom Regulatory Auth.of India and ors.

Court : Supreme Court of India

Subject : Service Tax

video conferencing, radio paging and cellular mobile telephone.16. In February 1993, the Finance Minister in his Budget speech announced Government’s intention to encourage private sector … Restrictive Trade Practices Commission established under sub-section (1) of section 5 of the Monopolies and Restrictive Trade Practices Act, 1969; (b) the complaint of an individual consumer maintainable before a Consumer Disputes Redressal Forum or a Consumer Disputes … Consumer Disputes Redressal Forum or a Consumer Disputes Redressal Commission or the National Consumer Redressal Commission established under section 9 of the Consumer Protection Act, 1986; (c) dispute between telegraph authority and any other person referred to in

P.G.F. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Subject : Company

Acts : Securities and Exchange Board of India Act, 1992 - Sections 11AA and 11AA(2); Securities and Exchange Board of India (Collective Investment Schemes) Regulations, 1999 - Regulations 73 and 74; Constitution of India - Articles 226 and 248; Securities Laws (Amendment) Act, 1999

Reported in : [2005]124CompCas201(P& H); (2004)4CompLJ288(P& H); [2004]55SCL165(Punj& Har)

respondent through a writ petition filed in this Court had challenged the vires of Section 24 of the Finance Act, 1969, by which an amendment was made to the provisions of the Wealth Tax Act, 1957, to include the … 1987, (Commonly known as the TADA Acts), were challenged. Challenge was also made to the constitutional validity of Section 9 of the Code of Criminal Procedure (U.P. Amendment) Act, 1976, by which the Legislative Assembly of Uttar Pradesh

State of Andhra Pradesh Vs. Feno Plast Private Limited

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh General Sales Tax Act, 1957 - Sections 5, 5(1) 6, 8 and 15; Central Sales Tax Act, 1956 - Sections 6, 8, 8(2A), 14 and 15; Kerala General Sales Tax Act, 1963 - Sections 9

Reported in : [1995]97STC316(AP)

19 of the First Schedule to the Central Excises and Salt Act, 1944. That definition was amended by Finance Act, 1969. At the time of passing the Kerala General Sales Tax Act, 1963, the definition of 'cotton fabrics' as … the scope of exemptions available to the 'cotton fabrics' under item 7 of the Third Schedule read with section 9 of the Kerala General Sales Tax Act in regard to the assessment years 1971-72 and 1972-73 fell for

Union of India Vs. Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Media and CommunicationConstitution

Acts : Finance Act, 1969 - Sections 24 ; Wealth Tax Act, 1957; Constitution of India - Articles 246 and 248

Reported in : AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33

not include agricultural land, growing crops, grass or standing trees on such land.90. By Section 24 of the Finance Act, 1969, Section 2(e) was amended omitting the non-inclusion of agricultural land for the assessment year commencing from April 1, 1970 … is so, it must necessarily fall within the legislative competence of Parliament under entry 86. read with entry 97, or entry 97 by itself read with Article 248 of the Constitution; the words 'exclusive of agricultural land'