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Ashok Griha Udyog Kendra Pvt. Ltd. Vs. Collector of Central Excise and ...
Allahabad
Mar-05-1982
ExciseFood Adulteration
Finance Act, 1975; Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Sections 2; Factories Act, 1948 - Sections 2; Finance Act, 1979; Finance (No. 2) Act, 1980; Central Excises Act, 1944 - Sections 2, 3, 3(1), 35 and 36; Uttar Pradesh Sales Tax Act; Punjab General Sales Tax Act, 1948 - Sections 2; Food Adulteration Act; Central Excise Rules - Rule 9B; Constitution of India - Article 16 and 366(12)
1982(10)ELT309(All)
term, the 'Factory' has the meaning assigned to it in Section 2(m) of the factories Act, 1948'.By the Finance Act, 1979 the exclusions remained as before but the description of the Tariff Item was modified so as to read
Tag this Judgment! AI Brief & AskGopal Hosiery Vs. Assistant Collector of C. Ex.
Kolkata
Apr-08-1988
Excise
Central Excise Act, 1944 - Sections 2, 3, 11B and 37; ;Finance Act, 1971; ;Medicinal and Toilet Preparations (Excise Duties) Act, 1955 - Section 2; ;Factories Act, 1948 - Section 2; ;Finance Act, 1975; ;Finance Act, 1977; ;Finance Act, 1978; ;Finance Act, 1979; ;Finance Act (No. 2), 1980; ;Central Excise Tariff Act, 1985 - Sections 2(3) and 6; ;Central Excise Rules, 1944 - Rules 8, 8(1) and 174
1989(41)ELT35(Cal)
1977, and then increased to 5% by the Finance Act, 1978 and finally increased to 8% by the Finance Act, 1979. It has been stated by the petitioners that they have paid excise duty from March, 1975 to 31st … firm. Its factory and office are located at 61, Ibrahimpur Road, Jadavpur, 24-Parganas. The petitioner No. 2 is a partner No 32. It is the … power were expressly excluded from taxability under tariff item No. 22D.5. The contention of the petitioner is that Section 3 which is the charging Section of the Central Excises and Salt Act, 1944, provides for levy and
Tag this Judgment! AI Brief & AskUnion of India (Uoi) and ors. Vs. Modi Rubber Ltd.
Supreme Court of India
Aug-18-1986
Excise
Central Excise Rules, 1944 - Rules 2 and 8(1); Finance Act, 1979 - Sections 32(4); Central Excise Laws (Amendment and Validation) Act, 1982; Central Excise Act, 1944 - Sections 3; Additional Duty of Excise (Goods of Special Importance) Act, 1957
AIR1986SC1992a; 1986(10)ECC73; 1986(25)ELT849(SC); JT1986(1)SC178; 1986(2)SCALE269; (1986)4SCC66; [1986]3SCR587; 1986(2)LC646(SC)
we reproduce the relevant provision in only one of the Finance Acts. We propose to refer to the Finance Act 1979 since that is the Finance Act which was in operation when the present controversy in regard to the … The manufacture of tires is subject to duty of excise under the Central Excise and Salt Act 1944. Section 3 Sub-section(i) of this Act provides that there shall be levied and collected in such manner as may … No. 123/ 74-C.E. dated Ist August 1974 and the other bearing No. 27/81-C.E. dated Ist March 1981. The question is whether this expression is limited
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Commissioner of Income-tax Vs. O.G. Textiles (P.) Ltd.
Chennai
Feb-04-1997
Direct Taxation
Income Tax Act, 1961 - Sections 28
[2000]245ITR820(Mad)
such, the activity of the assessee would amount to 'processing' attracting the provision of section 2(7)(c) of the Finance Act, 1979. Section 2(7)(c) of the Finance Act, 1979, makes a distinction between the manufacture and the processing of the goods.
Tag this Judgment! AI Brief & AskSingapore Airlines Ltd. Vs. Union of India (Uoi) and anr.
Delhi
Aug-06-2003
Customs
Customs Act, 1962 - Sections 129DD; Finance Act, 1979 - Sections 35(2), 35A(1) and 38(3); Finance Act, 1997 - Sections 38; Foreign Travel Tax Rules, 1979 - Rules 4, 9 and 10A
2004(73)DRJ168; 2004(94)ECC332; 2004(175)ELT89(Del)
imposing a penalty of Rs.2,07,840/- under Section 35A(1) {clarified in the impugned order as Section 38(3)} of the Finance Act, 1979 (as amended){for short the Act} read with Rule 4 of the Foreign Travel Tax Rules, 1979 (as amended),
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Bhagat Construction Co.
Delhi
Jul-16-2001
Direct Taxation
Income-tax Act, 1961 - Sections 32A, 154 and 256(1); Finance Act, 1979 - Sections 2(7)
(2001)171CTR(Del)648; [2002]253ITR177(Delhi); [2001]119TAXMAN375(Delhi)
is justified in holding that the assessed-company is an industrial company as defined in Section 2(7)(c) of the Finance Act, 1979, and if so whether the assessed-company is entitled to a concessional rate of tax ? 2. Whether, on
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Rajmohan Cashews (i.) Ltd.
Kerala
Oct-04-1994
Direct Taxation
Income Tax Act, 1961 - Sections 256; Finance Act, 1979 - Sections 2(7)
[1995]211ITR659(Ker)
the assessee is entitled to the benefit as an industrial company as defined under Section 2(7)(c) of the Finance Act, 1979, which corresponds to Section 2(6)(c) of the earlier Finance Act. The contention of Sri P.K. Ravindranatha Menon, senior
Tag this Judgment! AI Brief & AskAnjali Hotels Private Ltd. Vs. Commissioner of Income-tax
Kerala
Jun-12-1987
Direct Taxation
Finance Act, 1979 - Sections 2(7)
(1988)69CTR(Ker)183; [1988]170ITR419(Ker)
He levied income-tax at the rate of 65% under Paragraph E, Clause 2(ii) of theFirst Schedule to the Finance Act, 1979. The plea of the petitioner that they could be taxed only at the lower rate of 55% under … at the lower rate of 55% under Paragraph E, Clause 2(i)(a) as an industrial company as defined in Section 2(7)(c) of the said Finance Act, was negatived. The Commissioner of Income-tax (Appeals), as also the Income-tax Appellate
Tag this Judgment! AI Brief & AskJit and Pal X-rays (P) Ltd. Vs. Commissioner of Income Tax
Allahabad
Sep-18-2003
Direct Taxation
Income Tax Act, 1961 - Sections 4; Finance Act, 1979 - Sections 2(7)
(2004)186CTR(All)541; [2004]267ITR370(All)
the facts and circumstances of the case, the assessee is an 'industrial company' under Section 2(7) of the Finance Act, 1979 ?'2. Heard learned counsel for the parties.The relevant asst. yr, is 1979-80. The assessee is a private limited
Tag this Judgment! AI Brief & AskThe Indian Hotels Company Ltd. and Others Vs. the Income Tax Officer, ...
Supreme Court of India
Aug-08-2000
Direct Taxation
Income Tax Act, 1961 - Sections 80J(1), 80J(4), 80J(6), 32A, 33 and 256(2); Finance Act, 1979 - Sections 2(7); Central Sales Tax Act, 1956; Finance Act, 1968 - Sections 2(6); Finance Act, 1973 - Sections 2(7); Constitution of India - Article 139A
AIR2000SC2645; [2000]245ITR538(SC); JT2000(9)SC139; 2000(5)SCALE475; (2000)7SCC39; [2000]Supp2SCR261
an article or thing specified in the list in the Eleventh Schedule. (Emphasis supplied)9, Chapter II of the Finance Act, 1979 provides for rates of income tax. Relevant part dealing with the Company is as under:2(7) For the purposes … Flight Kitchen of the appellant was engaged in the manufacture or production of articles within the meaning of Section 80J(4)(iii) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and it was not part
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