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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 … of the same date the Government of India, in exercise of the powers conferred by Sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), exempted Viscose staple fibre and Viscose tow, falling within Chapter

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

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 … basic duty livable under Item 16 of the First Schedule to the Act as is in excess of 25% ad valorem in case of tyres for tractors other than those falling under Clause (b). A similar effect

The Commissioner of Income Tax Vs. Smt. Amarjeet Kaur and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 37, 37(1) and 256(1); ;Finance Act, 1998; ;Prize Chits and Money Circulation Scheme (Banning) Act, 1978 - Sections 2, 3 and 4

Reported in : (2006)201CTR(Kar)134; ILR2006KAR1060; [2006]283ITR71(KAR); [2006]283ITR71(Karn)

again incorrect. The appellant needed money for expanding the turnover; the appellant had several methods of obtaining this finance eg. From borrowals etc. The appellant however chose to obtain deposits and to lure these deposits, offered the … a 'Prize Chit' for the purpose of Section 2(e) of the Prize Chits and Money Circulation Scheme (Banning) Act, 1978.14. In our view, the case law which is nearer to the issue which has fallen for our consideration, … business or profession'.6. Though the revenue in its application filed under Section 256(1) of the Act had requested the Tribunal to state the case and

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 serve alcoholic beverages. 15. On 20th June 2012 by Notification No. 25/2012-ST, the aforementioned notification dated 17th March 2012 was superseded. The two activities

Sri Ramalinga Mills (Cbe) Ltd. and ors. Vs. the Assistant Collector of ...

Court : Kerala

Subject : Customs

Reported in : 1988(14)LC264(Kerala); 1990(21)LC364(Kerala)

Customs Tariff Act. An auxiliary duty at 20 per cent was also levied under Section 32(1) of the Finance Act, 1978. The importers claimed exemption from the aforesaid duties as per notifications issued by the Government of India under … The importers claimed exemption from the aforesaid duties as per notifications issued by the Government of India under Section 25(1) of the Customs Act, 1962 (hereinafter referred to as the Act) totally exempting viscose staple fibre from duty

Bangalore Turf Club Ltd. Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

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 specifically on "winnings from horse races" … No.240 dated 17.05.1978 came to be issued by the Central Board of Direct Taxes and as per clause 25(1) of the said circular it has been clearly indicated that Section 194BB of the Act would not apply

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 … arise and it was not in the context of Income Tax Act. He contends that the words used 25 in one Act cannot be imported to another Act as held by the Hon’ble Apex Court in the

Sundaram Textiles Ltd., Madurai Vs. Assistant Collector of Customs, Ma ...

Court : Chennai

Subject : Excise

Acts : Customs Act, 1962 - Sections 12, 15, 25, 46 and 68; Customs Tariff Act, 1975

Reported in : 1984(2)ECC265; 1983(13)ELT909(Mad); (1983)IIMLJ92

also further subject to Auxiliary duty of 20 per cent leviable under sub-section (1) of Section 32 of Finance Act, 1976 together with additional duty leviable under Section 3 of Customs Tariff Act. 4. By a notification No. … 18-3-1978 was to remain in force upto and inclusive of December 31, 1978. On 5-1-1979 two fresh notifications Nos. 6 and 7 exempting viscose staple … Government of India (Ministry of Finance), Department of Revenue and Banking, in exercise of the powers conferred by Section 25(1) of the Customs Act, the Central Government exempted viscose staple fibre when imported into India from the whole

Peerless General Finance and Investment Co. Limited and anr. Vs. Reser ...

Court : Supreme Court of India

Subject : BankingCommercial

Acts : Constitution of India - Articles 13(1), 13(2), 14, 19(1), 19(6), 32, 46, 121, 136 and 226; Reserve Bank of India Act, 1934 - Sections 45K(3), 45J, 45K and 45L; Evidence Act - Sections 114; Companies Act, 1956

Reported in : AIR1992SC1033; [1992]75CompCas12(SC); 1991CriLJ1391; JT1992(1)SC405; 1992(1)SCALE216; (1992)2SCC343; [1992]1SCR406

the petitions.2. This litigation is an upshot of the earlier case Reserve Bank of India v. Peerless General Finance and Investment Company Ltd. and Ors. : [1987]2SCR1 decided on January 22, 1987. In 1978 the Prize Chits … Ors. : [1987]2SCR1 decided on January 22, 1987. In 1978 the Prize Chits and Money Circulation Scheme (Banning) Act, 1978 (in short 'the Banning Act, was enacted 'to ban the promotion or conduct of prize chits or money … applicable to such companies would permit them to accept deposits not exceeding 25 per cent of paid up capital and reserve. The directions of 1987 … Peerless') fell within the definition of 'Prize Chits' within' the meaning of Section 2(e) of the above Banning Act. By a letter dated July 23,