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Ballapur Industries Limited Vs. Union of India

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3, 35(2), 36(1), 38, 40, 40(1), 40(2); Limitation Act - Article 58; Madras General Sales Tax Act - Sections 8, 35 and 36; Foreign Compensation Act, 1950 - Sections 4(4); Limitation Act, 1963 - Article 100; Limitation Act, 1908 - Article 13 and 113

Reported in : 1985(4)ECC270; 1987(27)ELT414(Bom)

No. 61 of 1978 is filed by the original defendant, the Union of India, in the Ministry of Finance, Department of Revenue and Insurance.2. The plaintiff Company is engaged in the manufacture of various kinds of paper … duty under such conditions as may be specified in the notification, which has been given statutory force by Section 38 of the Act.4. The first notification, which was issued on 1st March, 1964 exempted paper of all sorts

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 … these facts, a Division Bench of this court observed as follows (p. 386): 'The law is, however, well settled. The proceedings under Section 154 cannot

Collector of Central Excise Vs. Belapur Sugar and Allied

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1986)(6)LC52Tri(Delhi)

not arise since it Was issued under the provisions of the Finance Act, 1982, and by virtue of Section 38 of the Central Excises and Salt Act, the notification became part of the Act. (When, however, it was … notification was issued, in the place of Clause 50(4) of the Finance Bill, 1882, Section 50(4) of the Finance Act, 1982 was substituted. Second, para 4 (reproduced earlier) was substituted by the following para- "Where production during May

Commissioner of Income Tax, Kerala Vs. Tara Agencies

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B(1A), 35(1)(B) and 801B; Finance Act, 1978 - Sections 2(7), 32A, 35B(1A), 35B(2), 80MM and 80MM(2); Marine Products Export Development Authority Act, 1972 - Sections 3(1); State Financial Corporation Act, 1951 - Sections 2(C); Bombay Sales Tax Act, 1953 - Sections 7 and 8; Kerala General Sales Tax Act, 1963 - Sections 5A(1); Central Sales Tax Act, 1956 - Sections 8(3); Central Sales Tax Rules - Rule 13; Central Excise Act, 1944 - Sections 2

Reported in : (2007)210CTR(SC)454; 2007(214)ELT491(SC); [2007]292ITR444(SC); JT2007(9)SC65; 2007(3)KLT624(SC); 2007(9)SCALE100; (2007)6SCC429

the controversy involved in this case, it would be proper to reproduce Section 35B(1A)&(2) as introduced by the Finance Act, 1978:(1A) Notwithstanding anything contained in Sub-section (1), no deduction under this section shall be allowed in relation to any … however, mean that any operation in the course of such process is not in relation to the manufacture. 38. While interpreting the same exemption notification in Standard Fireworks Industries, Sivakasi and Anr. v. Collector of Central Excise,

Reserve Bank of India Vs. Peerless General Finance and Investment Co. ...

Court : Supreme Court of India

Subject : Commercial

Reported in : 1987(1)SCALE100; (1987)1SCC424; [1987]2SCR1; 1987(1)LC586(SC); AIR 1987 SC 1023; MANU/SC/0073/1987

nationalisation of the business of life insurance the name of the company was changed to 'the Peerless General Finance & Investments Co. Ltd.' For over a quarter of a century now, the business of the company has … refer to the argument in due course.29. Thereafter in 1978 the Prize Chits and Money Circulation Schemes (Banning) Act 1978 was enacted to ban the promotion or conduct of prize chits and money circulation schemes and for matters … continuing old policies.15. We cannot help but feel distressed that despite Articles 38, 39, 41 and 43 of the Constitution, the Life Insurance Corporation of … reason why the appeals are being dismissed is on the wording of Section 2(e) of the Act. A close study of the definition makes the

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 … respondent under Section 201 (1) of the Act is liable to be set aside on the ground of 38 “stake money” paid by the Turf Clubs to the race horse owners cannot be construed as winnings from

RamdIn and ors. and Upendra Pandey Vs. State of Madhya Pradesh and ors ...

Court : Madhya Pradesh

Subject : Property

Reported in : 2009(3)MPHT270

by the Government of India. On 16-1 -2006 the Government of India, Ministry of Power informed the Power Finance Corporation that the President of India has conveyed his approval for formation of Five SPV (Shell Company) for … stated above, the declarations under Section 6 were made in the year 1978 and the present writ petitions were filed only sometime in the year … Tehsil Singroli, District Sidhi, have challenged the notifications dated 8-8-2006 issued under Section 4 of the Land Acquisition Act, 1894 (hereinafter referred to as 'the Act'); 10-8-2007 issued under Section 6 of the Act; and 23-6-2008 issued … Sidhi on 15-4-2006 stating therein that proceedings and inquiry pursuant to Sections 38-A to 44 of the Land Acquisition Company Rules, 1963, were being undertaken.

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 … and Ors. v. Modi Rubber Ltd. and Ors. (iii) 1976 (37) STC 382 at 387 - The Khardah Co. Ltd. v. Commercial Tax Officer, Esplanade

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" … the words "card game and other game of any sort" as defined under section 194B of the Act. 38. Sub-clause (ix) of sub-section (24) of section 2 was inserted by the Finance Act, 1972, with effect from

Krishnaji S/O Venkatesh Sane and ors. Vs. Saroj Screens Private Limite ...

Court : Mumbai

Subject : Contract

Acts : Contract Act, 1872 - Sections 55; Specific Relief Act, 1963 - Sections 10

Reported in : 1989(2)BomCR410

before 15th of March, 1979, i.e. the period stipulated under the agreement. According to them, the period of Finance Act, 1978 was to expire by 31st of March, 1979. The period from 16th of March, 1979 to 31st of … the contract The learned Judge discussed this question in paras 27 to 38 of the impugned judgment and answered the same in negative.The learned trial … of March, 1979 was required so as to enable them to invest sale-proceeds in securities as provided under section 54(E) of the Income Tax Act, 1961. They would have then saved payment of tax on the capital