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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 … Another v. Union of India & Others reported in 1987 (32) ELT 234 (SC) in favour of the Revenue holding that the amendment carried out

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (1986)18ITD515(Hyd.)

financial corporations and he drew our attention in particular to the latest amendment to Section 36(1)(viii) by the Finance Act, 1985, wherein it has been clarified that the deduction is to be made without making any deduction under … Financial Corpn.'s case (supra) in its order for the assessment years 1977-78, 1978-79 and 1980-81. He has also cited a number of case laws in … absolutely essential in that context.11. This leaves us to consider the meaning of 'total income' as found in Section 23(2). Section 23(2) deals with computation of income from house property. The stipulation was that the said income from

M/s. Larsen and Toubro Ltd. Vs. State of Andhra Pradesh rep. by its Pr ...

Court : Andhra Pradesh

Subject : Land Acquisition

India Commercial Co. Ltd. v. Collector of Customs [AIR 1962 SC 1893] and Union of India v. Kamalakshi Finance Corporation Ltd. [1992 Supp (1) SCC 443= AIR 1992 SC 711]. It was also contended, on behalf of … unconditional appropriation; the determination of passing of title in future goods has to be decided with reference to Section 23 of the Sale of Goods Act, 1930 ( 1930 Act for short); and reliance placed by the petitioner

Commissioner of Income-tax Vs. Smt. Shyama Devi Dalmia

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 23(1)

Reported in : (1992)103CTR(Cal)360,[1992]194ITR114(Cal)

view to encouraging the construction of houses particularly for persons in the low and middle income groups, the Finance Act, 1978, has liberalised the 'tax holiday' for newly constructed residential units. The Finance Act, 1978, has inserted a new … Tribunal was justified in law in directing the Income-tax Officer to allow deduction under the second proviso to Section 23(1) of the Income-tax Act, 1961, in respect of the portion of property used by the bank ?'2. The

Pepper (inspector of Taxes) Vs. Hart and Others.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1991]191ITR195(Cal)

the rate of Pounds 8,500 a year or more (section 69(1), as amended by section 23 of the Finance Act 1978). Section 61 introduced into charge to income tax under Schedule E a wide range of benefits, where these are

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 … 19-05-814. E/648/84- Cellulosic spun yarn 08-6-81 01-01-78- 31-12-805. E/549/84- M/s. Finlay Mills 23-12-80 20-06-80- 30-06-80 D non-cellulosic yarn 03-07-80- 13-08-806. E/667/84- Podar Mills Ltd. non-cellulosic

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 under … to the special duty of excise as levied by the Finance Act. By the impugned order dated November 23, 1979, the Assistant Collector, Central Excise ordered that the petitioners are liable to pay the duty of excise

Prem Cables Pvt. Ltd. Vs. Assistant Collector (Principal Appraiser) Cu ...

Court : Rajasthan

Subject : ExciseCustoms

Acts : Indian Tariff Act, 1936 - Sections 2, 2A, 2A(1) and 2A(2); Customs Act, 1962 - Sections 2, 12(1), 25, 25(1), 27, 27(1), 128 and 131; Finance Act, 1965 - Sections 26(1), 76(1) and 77; Constitution of India (Fifteenth Amendment) Act, 1963 - Sections 8; Sea Customs Act - Sections 23; Finance Act, 1964 - Sections 57(1); Central Excise Act, 1944; Finance Act, 1960; Indian Tariff Act, 1934; Central Excise (Conversion to Metric Units) Act, 1968; Finance Act, 1969; Evidence Act - Sections 106; Limitation Act, 1963 - Sections 17(1); Limitation Act, 1908 - Schedule - Articles 24, 62 and 96; Constitution of India - Articles 19, 32, 136, 226 and 226(1A); Contract Act - Sections 72; Orissa Sales Tax Act - Sections 4, 14 and 19; Uttar Pradesh Sales Tax Act; Code of Civil Procedure (CPC) - Sectio

Reported in : 1981(8)ELT440(Raj); 1978(11)WLN481

Matched in: Citation 1981(8)ELT440(Raj); 1978(11)WLN481

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 … the additional duty leviable thereon under Section 3 of the Act. By an earlier Notification No. 385 dated 23-7-1976, the Central Government had exempted viscose staple fibre from the auxiliary duty of customs leviable under Section 32(C)

Commissioner of Wealth-tax Vs. Suresh Mohan Thakur

Court : Patna

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5(1); Finance Act, 1971;

from April 1, 1963, and the Explanation was added with effect from April 1, 1972, by the same Finance Act in Section 5(1)(viii), gave out a clear intention of Parliament that the wider meaning of the word 'jewellery'