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O.K. Play (India) Ltd. Vs. Commissioner of Central Excise-ii, New Delh ...

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 11A, 11A(1), 11A(2), 11A(3) and 35L; Central Excise Rules, 1944 - Rules 9, 9(2) and 173G; Central Excise Tariff Act, 1985; Central Excise (Valuation) Rules, 1975 - Rule 6; Finance Act, 2000 - Sections 97, 97B and 110

Reported in : AIR2005SC1031; 2005(98)ECC633; 2005(180)ELT291(SC); JT2005(2)SC208; (2005)2SCC555

not levied or not paid or short levied or short paid or erroneously refunded - Retrospective validation by Finance Act, 2000 of action taken under Section 11A of Central Excise Act, 1944.---------------------------------------------------Subject: Retrospective validation of action takenunder Section … for calculating the value of the captivity consumed goods under Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975.16. The short point which arises for determination is - whether calculation of the profit margin, includible in the

Dharmodayam Company Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Kerala Chitties Act, 1975 - Sections 2(4), 3, 3(1), 3(2), 4, 4(1), 5, 6, 6(3), 11, 12, 13, 14, 15, 17, 18, 19, 21, 22, 23, 24, 25, 26, 29, 34, 35, 39, 40, 42, 43, 55, 56, 59, 60, 67, 72, 89 and 220; Kerala Finance Act, 2002; Chit Funds Act, 1982 - Sections 1(3), 2, 4(1), 7(3), 8, 9(1), 20 and 90; Constitution of India - Articles 14, 19(1), 226, 245 to 255; Companies Act; Finance Act, 2002 - Sections 3(5) and 4; Kerala Chittis (Amendment) Act, 2002

Reported in : AIR2005Ker253; [2005]126CompCas586(Ker); 2005(3)KLT332

constitutional validity of Sub-section 1(a) to Section 4 of the Kerala Chitties Act, 1975 introduced by the Kerala Finance Act, 2002 (Act 7 of 2002) with effect from 1.4.2002 as beyond the legislative competence of the State Legislature … such Banking Company shall be entitled to conduct at a time chitties the aggregate amount of which exceeds 60% of the net assets of the Foreman. Section 4 of the Chitties Act states that where previous sanction

Saint-gobaIn Glass India Ltd. and anr. Vs. Union of India (Uoi) and or ...

Court : Delhi

Subject : Customs

Acts : Companies Act, 1956; Customs Tariff Tax, 1975 - Sections 8B, 8C, 8C(2) and 8C(6); Finance Act, 2003; Customs Tariff (Transitional Product Specific Safeguard Duty) Rules - Rules 1, 2, 3, 4, 4(5), 5, 5(2), 5(3), 5(4), 6, 6(2), 6(3), 6(4), 6(5), 6(7), 6(8), 7, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 17; Constitution of India - Articles 14, 309 and 311(2)

Reported in : 2009(166)LC71(Delhi); 2009(240)ELT495(Del)

available to the Government of India. A specific provision i.e., Section 8C was introduced in the Act by Finance Act, 2003 w.e.f. 11.05.2002 in respect of specific safeguards duty with regard to imports from China. Under Sub-section (6) … the Government of India to take recourse to the measures provided therein.12. Under the Act, i.e., Customs Tarrif Act, 1975, the Government of India in order to protect the domestic industry has power to impose broadly; Anti-Dumping Duty,

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India

Court : Gujarat

Subject : Customs

Acts : Customs Act, 1962 - Sections 2, 3(6), 12, 15, 49 and 68; Central Excise Act; Custom Tariff Act, 1975 - Sections 3; Finance Act

Reported in : 1991LC16(Gujarat); (1992)1GLR548

cannot be applied and implemented without the aid of each other. Similar is the position with regard to Finance Act, 1975. By Section 35 of the Finance Act, 1978, auxiliary duty of customs has been imposed. Section 35(4) also … unless it is so specifically provided in the Act itself, or that it is retrospective by necessary implication. 6. The very basis of the aforesaid argument is that if the additional duty and auxiliary duty is levied

Prabhat Silk and Cotton Mills Co. Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Subject : Customs

Acts : Central Excises Act, 1944; Customs Tariff Act, 1975 - Sections 2, 3 and 3(1); Finance Act, 1978 - Sections 35 and 35(4); ;Customs Act, 1962 - Sections 2, 3(6) 12, 15, 15(1) and 68; Finance Act, 1975; Kerala Buildings Tax Act, 1975; Sale of Goods Act, 1930 - Sections 64A

Reported in : 1992(57)ELT529(Guj)

cannot be applied and implemented without the aid of each other. Similar is the position with regard to Finance Act, 1975. By Section 35 of the Finance Act, 1978, auxiliary duty of customs has been imposed. Section 35(4) also … in respect of any earlier transactions or considerations.10. Here reference may be made to the provisions of Section 64A of the Sale of Goods Act (3 of 1930). Section 64A has been inserted in the Act by

Gopal Hosiery Vs. Assistant Collector of C. Ex.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3, 11B and 37; ;Finance Act, 1971; ;Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Section 2; ;Factories Act, 1948 - Section 2; ;Finance Act, 1975; ;Finance Act, 1977; ;Finance Act, 1978; ;Finance Act, 1979; ;Finance Act (No. 2), 1980; ;Central Excise Tariff Act, 1985 - Sections 2(3) and 6; ;Central Excise Rules, 1944 - Rules 8, 8(1) and 174

Reported in : 1989(41)ELT35(Cal)

on the goods manufactured by the petitioners that is, 'articles of hosiery'.6. In the year 1975, by the Finance Act, 1975, a new tariff item No. 68 was introduced in the First Schedule to the said Act. The said … specified in the Schedule to the Central Excise Tariff Act, as being subject to a duty of excise. Section 6 empowers the Central Government to provide by notification that as from a specified date, no person shall except

State of Kerala and ors. Vs. Ms. Mar Appraem Kuri Co.Ltd. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 254(1); Kerala Chitties Act 23 of 1975 - Section 15; Central Chit Funds Act 40 of 1982 - Article 254(1), Section 1(3), 85(a), 90(2); The U.P. Civil Laws (Reforms and Amendment) Act 57 of 1976 ; Code of Civil Procedure (Amendment) Act 104 of 1976 ; Central Act - Section 20; General Clauses Act, 1897 - Section 6 ; Orissa Mining Areas Development Fund Act, 1952

Because of this, investor protection became difficult. Consequently, Section 4 of the said 1975 Act was amended vide Finance Act 7 of 2002. By the said amendment, sub-section (1a) was inserted in Section 4. This amendment intended to … to five hundred rupees.(3) The security given by the foreman under sub-section (1) or any security substituted under sub-section (6) shall not be liable to be attached in execution of a decree or otherwise until the chitty is

Lucknow Grih Swami Parishad Vs. State of U.P. and Others

Court : Allahabad

Subject : Service TaxCivil

Acts : Uttar Pradesh Water Supply and Sewerage Act, 1975 - Sections 2(2), 25, 25(2), 30, 44, 52 to 64, 66(4), 72, 96, 97, 98, 99, 99(2), 100; Constitution of India - Articles 47, 51A, 243 and 288(1); Uttar Pradesh General Clauses Act, 1904 - Sections 5(1) and 59(1); Uttar Pradesh Municipalities Act; State Municipal Act; Panchayat Act; Uttar Pradesh Mahapalika Adhiniyam, 1959 - Sections 114, 173, 173(2), 269 to 271; Uttar Pradesh Nagar Mahapalika Water Supply Rules, 1968 - Rules 10, 11 and 25 to 30; Finance Act, 1994 - Sections 65(6)

Reported in : 2000(3)AWC2139; (2002)3UPLBEC2351

Act, 1975. could not be Imposed unless supply of water by Jal Sansthan was notified under Section 66. Finance Act, 1994. and provisions of service-tax will not apply. He argued that unless the service to supply water was … responsibility has been entrusted exclusively to the Jal Sansthan constituted by the U. P. Water Supply and Sewerage Act, 1975. Section 100 of the Act provides that from the day the Jal Sansthan comes into being Section 114 and … the old rates. Sd. R. Kumar, J. 30.1.1989.' 2. Writ Petition No. 6636 of 1986 (Rajendra Nagar Kalyan Samiti and another v. State of U.

D.P. Wool Company Vs. Union of India Etc.

Court : Delhi

Subject : Sales Tax

Acts : Constitution of India - Article 19(1); Bengal Finance (Sales Tax) Act, 1941 - Sections 6(2); Delhi Sales Tax (Amendment & Validation) Act, 1976 - Sections 3(2); General Clauses Act, 1897 - Sections 6

Reported in : ILR1979Delhi27; [1979]44STC447(Delhi)

Bench decision was pending in the Supreme Court under Article 136 of the Constitution, Parliament enacted Delhi Sales-tax Act, 1975 repealing the Bengal Finance (Sales-tax) Act, 1941 as applied to Delhi with effect from 21-10-1975. On 25-11-1976 the … thinks fit, any enactment which is in force in a State at the date of the notification.' Under section 6(2) as originally applicable to Delhi a notice of not less than three months had to be given by

Tonira Pharma Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

of introduction of Sub-section (2A) in Section 9A of the Customs Tariff Act. JA.1 Section 118 of the Finance Act, 2001 introduced Sub-section (2A) to Section 9A in Customs Tariff Act, 1975 which is reproduced below: (2A) Notwithstanding … 159A would not apply to Anti-Dumping Duty levied by notification issued under Section 9A(1) of the Customs Tariff Act, 1975. Section 159A applies to any rule, regulations, notifications or order made or issued under the Customs Act. L.A.3 Also, … The said Notification levying Anti-dumping Duty expires of its own i.e., on 15-4-2003 and it is not repealed. Section 6 of the General Clauses Act would not apply to such statutes, which expire of its own. Further, the