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Assistant Collector of Customs (imports) Vs. Sundaram Textiles

Court : Chennai

Subject : Customs

Acts : Customs Tariff Act, 1975

Reported in : 1990(25)ECC392; 1989(25)LC470(Madras); 1989(44)ELT464(Mad)

Customs Tariff Act, 1975, and an auxiliary duty of 20 per cent leviable under Section 32(1) of the finance Act 1976, together with an additional duty leviable under Section 3 of the Customs Tariff Act 1976. However, by … to duty on that date--Customs Act (52 of 1962), Sections 2(11),(16),(23),(27),12,15,25(1),49--Customs Tariff Act (51 of 1975), Section 3; Schedule I, Ch.56--Finance Act, 1976, Section 32--Notfns. Nos. 385-Cus dated 23-7-1976,388-Cus dated 2.8.1976, 6/79-Cus dated 5.1.1979, 7/79-Cus dated 5-.1.1979, 8/79-Cus

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 … manufactured product. Section 3 is the charging section reading as follows :- '3. Duties specified in the First Schedule to be levied - (1) There shall be levied and collected in such manner as may be prescribed

Bhatia Impex (India) Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1985)13ITD644(Delhi)

1,30,349. The assessee claimed to be a small-scale exporter within the meaning of Section 35B(1A) inserted by the Finance Act, 1978, with effect from 1-4-1978. The case of the assessee was that it was a small-scale exporter who maintained … the trading account showed expenditure on goods purchased, polishing, plating, engraving and packing. He also referred to the schedule of fixed assets wherein machinery was mentioned.Reliance was also placed by him on the decision dated 7-11-1982 of

Jiyajeerao Cotton Mills Ltd. Vs. Income-tax Officer, c Ward and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80E and 154; ;Finance Act, 1965

Reported in : [1981]130ITR710(Cal)

that soda ash is one of the items mentioned in Part III of the First Schedule to the Finance Act, 1965, and the appellant was, therefore, entitled to a special rebate of 35 per cent. on the profits … the subsequent decision of the Supreme Court in Cambay Electric Supply : [1978]113ITR84(SC) delivered on the llth April, 1978, even then it could not be rectified as that would enlarge the time-limit specified in Section 154(7) and

Vazir Sultan Tobacco Company Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1985)(21)ELT757TriDel

these cigarettes were liable to the Special Excise Duty (SED) which was imposed under Section 37 of the Finance Act, 1978. The provisions of this Section took effect from 1-3-1978 by virtue of a declaration under the Provisional Collection … 1978.It is common ground that these goods were liable to the duty under Item 4.11(2) of the First Schedule to the Central Excises and Salt Act (hereafter referred to as "the basic duty"), both before and after

Commissioner of Income-tax Vs. Bengal Assam Steamship Company Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 71, 72, 80A(2), 80C to 80VV and 154

Reported in : (1985)49CTR(Cal)23,[1985]155ITR26(Cal)

of which qualified for the special rebate under Para. F of Part I of Schedule I to the Finance Act, 1965, for the assessment year 1966-67. In granting the special rebate, the ITO computed the profits and gains

M/S. Chillies Exports House Ltd. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1971 - Sections 2 and 104; Central Sales Tax Act; Central Sales Tax Registration and Turnover Rules, 1957 - Rule 13

Reported in : AIR1997SC2223; (1997)140CTR(SC)1; [1997]225ITR814(SC); JT1997(4)SC705; 1997(3)SCALE562; (1997)5SCC157; [1997]3SCR907

1984 and relates to the assessment year 1977-78. Regarding the assessment year 1974-75, we are concerned with the Finance Act of 1974, Section 2(8)(c); for the assessment year 1976-77 Finance Act, 1976, Section 2(9)(c); and for the assessment … is filed against the judgment of the Madras High Court dated 18.12.1981 in Tax Case No. 469 of 1978 (Reference No. 289 of 1978) and relates to the assessment year 1974-75. Civil Appeal No. 8017 of 1995 … 2. Income-tax. -(8) For the purposes of this section and the First Schedule, -(a) ... (b) ... (c) 'Industrial company' means a company which is

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

Subject : Service Tax

226 of the Constitution of India is to the constitutional validity of Section 65 (105) (zzzzv) of the Finance Act 1994 (FA) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in … the decision of the Supreme Court in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi (AIR 1978 SC 1591). States have been proceeding on the basis that the Associated Hotels of India case was applicable … to any of the matters enumerated in List I in the Seventh Schedule (in this Constitution referred to as the Union List ). (2) Notwithstanding

Royal Calcutta Turf Club Vs. Wealth-tax Officer, b Ward Viii and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 3 and 4(1); ;Wealth Tax Rules, 1957 - Rule 2; ;Income Tax Act, 1961 - Section 2(31)

Reported in : 1983(2)CHN53,(1983)2CompLJ345(Cal),(1984)43CTR(Cal)195,[1984]148ITR790(Cal)

individual, undivided family and company, wealth-tax is chargeable only in respect of the above-mentioned assessable entities and the Finance Act, 1972, has included with effect from April 1, 1972, the interest in converted property into HUF under Section … on the corresponding valuation date of every individual, HUF and company at the rate or rates specified in Schedule I.6. ' Company ', under the said Act, means a company formed and registered under the Companies Act, 1956,

Parekh Prints Vs. Union of India

Court : Delhi

Subject : ExciseConstitution

Reported in : 45(1991)DLT456; 1992(37)ECC78; 1991LC167(Delhi); 1992(62)ELT253(Del); ILR1992Delhi304

consent respecting matters which are in the State List. 7. Part XII of the Constitution deals with the Finance, Property, Contracts and Suits. We are concerned here only with Chapter I relating to Finance. Under Article 265 … the Cotton Fabrics (Additional Excise Duty) Act, 1957, and the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978. He also said that in fact the additional excise duties like auxiliary excise duty and special excise duty … State subject falling in Entry 54 of List II of the Seventh Schedule to the Constitution. They say the Union of India could not interfere