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Collector of Central Excise Vs. Mihir Textiles Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (1990)(30)LC491Tri(Mum.)bai

Rules 9 and 49 and retrospective validity of the said amendment brought out by Sec. 51 of the Finance Act, are valid. However, the Supreme Court did not accept the contention of the Learned Attorney General that the … In this context, he cited the judgement of the Supreme Court in J.K. Steels Ltd. v. U.O.I. in 1978 (2) ELT 355, he particularly took us through paragraph 45 of the aforesaid Supreme Court judgement. He also … 51(2)(d) of the Finance Act, 1982, were so issued under the aforesaid Section of the Finance Act and if so, they are not valid notices

Kamaraj Spinning Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Customs

Acts : Customs Act, 1962 - Sections 12, 25 and 25(1); Customs Tariff Act, 1975 - Sections 2, 3, 3(1), 3(6) and 25; Central Excise Act, 1944; Customs Act, 1878 - Sections 20(2); Finance Act, 1978; Income Tax Act; Finance Act, 1982 - Sections 44; Constitution of India; Central Excise Rules, 1944 - Rule 8(1)

Reported in : 1983LC1462D(Kerala); 1983(14)ELT1751(Ker)

duty (additional duty/auxiliary duty) of excise which has been levied in respect of the said goods under the Finance Act, 1978. It is contended therein that the relief in excise duty under the notifications is intended to recover in … on the act of importation or exportation. It is contended that duty of customs shall be levied under Section 12 of the Customs Act, at such rates as may be specified and/or the Customs Tariff Act or any

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)

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

Commissioner of Central Excise, Delhi-i Vs. Joint Secretary(Revisionar ...

Court : Delhi

Subject : Excise

1957, Additional Duties of Excise (Textiles and Textiles Articles) Act, 1978 and special excise duty collected under the Finance Act. CVD was not specifically stipulated and treated as the duty paid under the notification No. 41/2001. It is … that section, as the case may be; and (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962 , (52 of 1962 ) and any sum chargeable on that article under

income-tax Officer Vs. Hydle Constructions (P.) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1983)6ITD575(Delhi)

to the assessee's claim for being treated as an industrial company as defined in Section 2(9)(c) of the Finance Act, 1976 (similar in other years Finance Acts) and the claim of the assessee for relief under Section 80J … whereas there are two cross-appeals by the department and the assessee relating to the assessment years 1977-78 and 1978-79. The main points involved in these appeals are common and they relate to the assessee's claim for being … [1969] 74 ITR 465, CIT v. Pressure Piling Co.(India) (P.) Ltd., [1980J 126 ITR 333 (Bom.), CIT v. N.C. Budharaja & Co. [1980) 121 ITR

Commissioner of Income-tax Vs. the Statesman Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 37(3A) and 37(3B); ;Finance Act, 1978; ;Finance Act, 1983

Reported in : [1992]198ITR582(Cal)

1961, at the time of its commencement but the same were first grafted in the Act by the Finance Act, 1978, with effect from April 1, 1979. These provisions were, however, subsequently withdrawn with effect from April 1, 1981.10. … K. Sengupta, J.1. The following question of law has been referred to this court by the Tribunal under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1984-85 :R. A. No. 279 (Cat) of 1990

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)

duty, under the Customs Tariff Act, 1975. The petitioner is also liable to pay auxiliary duty under the Finance Act, 1978 and also under the Finance Act of the relevant years in question.2. It is contended that the additional … the Customs Tariff Act and the Customs Act, 1962, the Supreme Court held that the scheme embodied in Section 12 of the Customs Act, 1962 is amplified by what is provided in Section 3(1) of the Customs Tariff

Ethnor Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 37(3A), 37(2B) 37(3B), 37(1), 37(3) and 40A; Companies (Profits) Surtax Act, 1964

Reported in : (2003)181CTR(Bom)550; [2003]260ITR401(Bom)

as may be prescribed.22. Sub-sections (3A) to (3D) were introduced to Section 37 of the Act by the Finance Act, 1978, with effect from April 1, 1979, and are accordingly applicable to the assessment years 1979-80 and 1980-81. Sub-section … 103) and meaning of the word 'publicity' and 'promotion' given in the Oxford English Dictionary, 2nd edition, (Vol. 12, at pages 783 and 618) and submitted that the words 'advertisement publicity and sales promotion' denote something designed

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

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 … The Delhi Cloth & General Mills Co. Ltd. 1978 (2) ELT J 121 which has been earlier referred to. This case has been followed and