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Collector of Central Excise, Hyderabad Etc. Etc. Vs. M/S. Vazir Sultan ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1978 - Sections 37 (1); Central Excises and Salt Act, 1944 - Sections 2, 3 and 12B; General Clauses Act, 1897 - Sections 6; Central Excise Rules, 1944 - Rules 9(A) and 56A; Central Excises and Customs Law (Amendment) Act, 1991

Reported in : 1996IIAD(SC)580; AIR1996SC3025; 1996(54)ECC94; 1996(83)ELT3(SC); JT1996(3)SC112; 1996(2)SCALE603; (1996)3SCC434; [1996]2SCR1194

ORDERB.P. Jeevan Reddy, J.1. Sub-section (1) of Section 37 of the Finance Act, 1978, levied a special duty of excise equal to five percent of the amount of excise duty chargeable on

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 the

Schradar-scovtll Duncan Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1986)16ITD18(Mum.)

has invited our attention to the background in which Sub-section (5) was introduced in Section 37 by the Finance Act, 1983, with effect from 1-4-1979. It is pointed out that the Madras High Court in the case of … appeals, one each by the assessee and the ITO relate to the assessee's assessment for the assessment year 1978-79. The other two assessees are only interveners in support of the contention that an establishment for boarding and

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

Balsara Hygiene Products Ltd. and Another Vs. D.S. Saxena and Another

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 3, 30, 31, 32, 33, 34, 35, 36, 37, 37(3) and (3)A and 80B; Constitution of India - Articles 19 and 226; Finance Act, 1983 - Sections 17

Reported in : 1994(2)BomCR164; [1994]208ITR623(Bom)

section 37(3) of the Act. In the year 1978, section 37 of the Act was amended by the Finance Act, 1978, by inserting sub-sections (3A) to (3D). The effect of the amendment was to disallow a portion of the

M/S. Ponds India Ltd. Vs. Collector of Central Excise, Madras

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1988 - Sections 2 and 82; Finance Act, 1978 - Sections 37; Finance Act, 1987; Central Excise Rules, 1944 - Rules 8;

Reported in : AIR1997SC1708; 1997(58)ECC1; 1997(90)ELT3(SC); JT1997(1)SC729; 1997(1)SCALE484; (1997)2SCC577; [1997]1SCR541

duty until it levied with effect from 1st March, 1978, under the provisions of Section 37 of the Finance Act, 1978, which read thus:(1) In the case of goods chargeable with duty of excise under the Central Excise Act

Peekay Re-rolling Mills (P) Ltd. Vs. Assistant Commissioner (Assessmen ...

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act - Sections 4, 5(1), 5(1)(1), 5A, 10 and 19(1); Central Sales Tax Act, 1956 - Sections 5, 5A, 14 and 15; Constitution of India - Articles 286, 286(2) and 286(3); Tamil Nadu General Sales Tax Act - Sections 7; Finance Act, 1978 - Sections 37; Central Excises Act, 1944

Reported in : 2006(2)KLT687; (2007)5VST241(Ker)

and Ors. v. Vazir Sultan Tobacco Co. Limited, Hyderabad and Ors. : 1996(83)ELT3(SC) . Section 37 of the Finance Act, 1978 provided for levy of special duty of excise in addition to the existing excise duties. The Tribunal upheld

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)

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 … view of the assessing authority appears to be, that the expenses towards mobilising deposit cannot be allowed under Section 37 of the Income Tax Act, 1961 ('Act' for short), as revenue expenditure.4. In the appeal filed by 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,

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. … 1,57,65,878 and that paid to advertisement agents amounting to Rs. 1,53,88,321 are not covered by the provisions of Section 37(3A) read with Section 37(3B) of the Income-tax Act, 1961, in vacating the order of the Commissioner of Income-tax

Commissioner of Income-tax Vs. Zippers India

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(1), 37(3A), 37(3B) and 256(1); ;Finance Act, 1978; ;Finance (Amendment) Act, 1983; ;Finance (Amendment) Act, 1985

Reported in : (2006)203CTR(Guj)52; [2006]284ITR142(Guj)

the matter is taken up and disposed of finally.6. Section 37(3A) of the Act was introduced initially by Finance Act,1978 with effect from 01/04/1979 and came to be deleted with effect from 01/04/1981. Thereafter, once again the provisions