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Collector of Central Excise Vs. Sunrise Woollen and Silk Mills

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1985)(5)LC1910Tri(Delhi)

29-5-71, were also liable, in addition, to pay special excise duty in terms of Section 37(1) of the Finance Act, 1978. The amount involved during the above-mentioned period was Rs. 444.39, as held by the Assistant Collector of Central … on a similar submission figuring as ground No.(viii) of the Collector's appeal. However, neither the citation nor the particulars of the appeal were given in the Collector's appeal, nor could Shri Verma furnish them. He had, however, … duty at the compounded levy rates fixed by Notification No. 85/71, dated 29-5-71, were also liable, in addition, to pay special excise duty in terms

Modi Rubber Ltd. Vs. Union of India and Others Overruled

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 2, 8, 8(1), 56A, 173, 173B and G; Central Excise Act, 1944 - Sections 2, 3, 6, 8(1), 12, 37 and 37(2); Finance Act, 1978 - Sections 37 and 37(4)

Reported in : 1984(2)ECC30; 1983(12)ELT24(Del)

Finance Bill, 1978 levied this special duty of excise and was presented and passed by the Parliament as Finance Act, 1978. Section 37 of the Finance Act, 1978 provides that in case of goods chargeable with duty of excise … of excise livable under the Special Acts or Finance Acts. 2. To appreciate the rival contentions of the parties, it is apposite to refer to relevant statutory provisions first. The Central Excises and Salt Act, 1944 (hereinafter

Commissioner of Income-tax Vs. Ampro Food Products

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 30, 31, 32, 33, 34, 35, 36, 37, 37(1), 37(3), 37(3A) and 80VV

Reported in : 1995(2)ALT843; (1995)125CTR(AP)341; [1995]215ITR904(AP)

assessee.' 6. Sub-sections (3A), (3B), (3C) and (3D) of section 37 of the Act were inserted by the Finance Act, 1978, with effect from April 1, 1979. We may point out here that section 37 of the Act which … on such expenditure at the cost of the exchequer, I propose to provide for the disallowance of a part of such expenditure in the computation of taxable profits. Where the aggregate expenditure on advertisement, publicity and sales … following questions were referred to this court for its opinion under section 256(1) of the Income-tax Act, 1961 : '1. Whether, on the facts and

Unit Trust of India and Others Vs. Om Prakash Berlia and Others

Court : Mumbai

Subject : Company

Acts : Capital Issues (Control) Act, 1947 - Sections 3(2) and 4(2); Companies Act, 1956 Sections 2(12), 8(1A), 45, 47, 75, 81, 81(A), 81(1), 81(1A), 81(3), 85, 108, 108D, 144, 155, 187C, 187D, 247, 293, 293(1) and 408(1)

Reported in : [1983]54CompCas723(Bom)

of NRC on terms to be decided later on. On 8th February, 1978, there was a bridging loan agreement (Exhibit L, part II-A, p. 1432 … also relevant. Mr. Cooper also relied upon the decision of the Supreme Court in the case of Sundaram Finance Ltd. v. State of Kerala : [1966]2SCR828 . In that case, the question was as to whether the … passed an order (Exhibit B, Part II-A, page 1202 of the paper-book) under s. 408(1) of the Companies Act, appointing eight directors for a period of three years. Shri R. K. Talwar was named as the chairman. … Trust of India(Defendant 31,250 500365 to 531614No.1)General Insurance Corporationof India (Defendant No. 2) 1,250 537865 to 539114Oriental Fire and GeneralInsurance Co. Ltd. (Defen 1,250 541615

Bhawanidas Binani Vs. Commissioner of Wealth-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2; Finance Act, 1965 - Sections 68; Income Tax Act, 1961

Reported in : [1980]124ITR783(Bom)

and in the circumstances of the case, any part of the tax paid under Section 68 of the Finance Act, 1965, was a ' debt owed ' on the relevant valuation dates within the meaning of Section 2(m)

Commissioner of Income-tax Vs. Beehive Engineering Co. and Allied Indu ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961- Sections 28 and 80HH

Reported in : (1996)136CTR(AP)321; [1996]221ITR561(AP)

orders of the Tribunal. Before we construe the definition of the 'industrial company' in section 2(7)(c) of the Finance Act, 1978, it would be useful to notice the findings of fact recorded by the Tribunal. 6. From the order … 2,39,602(d) Sale of asbestos cement materials 24,896-----------Total 15,61,132.'-----------7. The Tribunal noticed the according to the assessment order, a part of the fabrication of steel structures for the trusses took place at the workshop; that the profit attributable

Mangalore Chemicals and Fertilizers Ltd. and ors. Vs. Assistant Collec ...

Court : Karnataka

Subject : Excise

Acts : Finance Act - Sections 4 and 47; Central Excise Rules, 1944 - Rules 8, 8(1), 52A, 56A and 173G(2); Central Excise Act, 1944 - Sections 4, 4(1) and 4(4)

Reported in : 1986(8)ECC6; 1985(5)LC2554(Karnataka); 1986(23)ELT48(Kar)

this notification. Explanation. - In this clause, 'auxiliary duty' means the duty leviable under Section 36 of the Finance Act, 1976 (66 of 1976). 6. This notification shall come into force on the 1st day of July, 1976 … public limited company incorporated under the Companies Act of 1956, which is the petitioner in W.P. 3548 of 1978 is engaged in the manufacture of chemicals and fertilisers, at its factory situated near Mangalore. M/s. Ballapir Industries … (Puttaswamy, J.) these cases were posted before a Division Bench for disposal. 2. As the questions of law that arise for determination in these cases … 16-6-1976 (published in the Gazette Extraordinary of the same date - Exhibit-A) partially exempted 'caustic soda' and 'caustic potash' dutiable under Tariff Item No. 14B

Raj Pal Singh Vs. Commissioner of Income Tax Haryana

Court : Supreme Court of India

Subject : Land Acquisition

of the Act deals with the power of amendments of assessment; and sub-section (7A) thereto was inserted by Finance Act, 1978 with retrospective effect from 01.04.1974 and was omitted by Act No.4 of 1988 with effect from 01.04.1992. This … Amrik Singh, who had migrated to India, in lieu of his property left in Pakistan. However, a substantial part of the subject land, except that comprising Khasra Nos. 361 and 364 admeasuring 5 kanals and 7 marlas, … BRIEF OUTLINE1 This appeal takes exception to the judgment and order dated 23.04.2008 passed by the High Court of Punjab and Haryana at Chandigarh1 in

Sri Madhusudan Mills Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Land Acquisition

Reported in : (1993)LC218Tri(Delhi)

and 49, ibid, with retrospective effect vide Notification No. GSR-74(E) dated 20-2-1982 read with Section 51 of the Finance Act, 1982. These amendments make it clear beyond doubt that duty is leviable on the goods consumed or utilised … Duty. Special Excise Duty and Additional Duty of Excise under Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. The yarn manufactured by them was captively consumed in the same factory in the manufacture of fabrics.In the … 1979 (4) ELT J 581, to which one of us was a party. The same principle has also been enunciated by this court in the

Bangalore Turf Club Limited Vs. Union of India

Court : Karnataka

Subject : Education

be treated as “winnings from horse races”. 7.2. He further draws the attention of the Court to the Finance Act, 1978 whereunder Section 194BB was introduced to entail deduction of tax at source 30 specifically on “winnings from horse … welfare. Second petitioner is a race horse owner registered with respondent No.4 - Turf Club and has been participating in the racing activity conducted by it. The reliefs sought for by these petitioners are almost identical to