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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 … together under a common judgment. 2. Appellants in these writ appeals are the respondents in W.P. 298 of 1979 and W.P. 459 of 1979 (and will hereinafter be referred to as the respondents). The respondent in W.A. … 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

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 … of the judgments cited by the Learned Senior Counsel in the case of Jay Engineering Works reported in 1979 (4) ELT J 307, in the case of Hydraulics Ltd. reported in 1983 (12) ELT 533 and the … 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

Central Inland Water Transport Corporation Limited and anr. Vs. Brojo ...

Court : Supreme Court of India

Subject : Service

Acts : Companies Act, 1956 - Sections 617; Constitution of India - Articles 1, 4, 12, 13, 14, 15, 16, 17, 18, 19, 19(1), 23, 32, 36, 37, 38, 38(1), 39, 40, 41, 42, 47, 51, 51-A, 53(1), 68, 73, 131, 141, 152, 154, 154(1), 162, 226, 298, 308, 311, 311(2), 366, 367(1), 370 and 372; Indian Contract Act, 1872 - Sections 16(1), 16(2), 19, 19-A, 23 and 24; Code of Criminal Procedure (CrPC) , 1973 - Sections 19\7; Central Inland Water Transport Corporation Ltd. (Service, Discipline and Appeal) Rules, 1979 - Rules 9 and 11; Indian Penal Code (IPC), 1908 - Sections 21

Reported in : AIR1986SC1571; (1986)3CompLJ1(SC); 1986LabIC1312; (1986)IILLJ171SC; 1986(1)SCALE799; (1986)3SCC156; [1986]2SCR278; 1986(2)SLJ320(SC); [1986] 2 SCR 178; AIR 1986 SC 157; MANU/SC/0439/1986

special resolution passed at the Annual General Meeting held on November 5, 1979. 6. The above facts and the provisions aforementioned of the Memorandum of … Article 12 of the Constitution? 2) Whether an unconscionable term in a contract of employment is void under Section 23 of the Indian Contract Act, 1872, as being opposed to public policy and, when such a term is … The contention which was raised on behalf of the appellant was that as Hindustan Steel Ltd. was entirely financed by the Government and its management was directly the responsibility of the Government, the post was virtually under

Lalitha Healthcare Pvt Ltd vs Assistant Commissioner of Commercial Tax ...

Court : Karnataka

first question, the Court noted the contention of the assessee that Chapter XIV-B, which was inserted by the Finance Act, 1995 with effect from 1-7-1995 was a self-contained chapter as it lays down a special procedure for assessment … 31.03.2021 PASSED BY R2 RC NO.581409256 UNDER SECTIONS 7-A(1), 5-A(20A) AND 7-A(2) OF THE KARNATAKA TAX ON LUXURIES ACT, 1979 (ANNEXURE A)., AND ETC. IN WP NO. 9378/2021 BETWEEN: INTERNATIONAL HOSPITAL LTD NO.111 AND 112, WEST OF CHORD … THE IMPUGNED REASSESSMENT ORDER DATED 31.03.2021 PASSED BY R2 RC NO.581409256 UNDER SECTIONS 7-A(1), 5-A(20A) AND 7-A(2) OF THE KARNATAKA TAX ON LUXURIES ACT, 1979 … of exclusive / independent ICU units for its patients. On 25.03.2021, 20.12.2019, 23.03.2021, 20.12.2019, 05.03.2022, and 04.01.2022, the first respondent issued notice to the petitioners'

Andhra Pradesh State Financial Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

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

(No. 2) Act 1967, Finance Act, 1970, Finance (No. 2) Act 1971, Finance Act, 1974, Finance Act, 1977, Finance Act, 1979, Finance Act, 1981 and lastly Finance Act, 1985 by which the crucial words 'this Clause and' were inserted … 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

Bharat Match Works, Vanaramurthi and ors. Vs. Union of India and ors.

Court : Chennai

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8; Central Excise Act, 1944 - Sections 37

Reported in : 1984(16)ELT3(Mad)

these cases are manufacturers of matches and they have challenged the Constitutional validity of S. 52 of the Finance Act of 1982, and the conditions imposed in Notification No. 22/82 [GSR 77(E)/82], dated 23-2-1982, on the ground of … to set out the circumstances and the background in which the said Section 52 of the Finance Act came to be enacted giving retrospective effect … can be a legitimate classification on the basis of the past production, the adoption of the production during 1979-80 as the base year for determining the eligibility for availing of the lower rates of duty in the

Union of India (Uoi) and ors. Vs. Modi Rubber Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : 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

Reported in : 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 … December 1955, Notification No. 95/ 61-C.E. dated 1st April 1961, Notification No. 23/55-C.E. dated 29th April 1955 and similar other notifications. But, here said the

Asstt. Cit Vs. Smt. Rasila S. Mehta

Court : Mumbai

Subject : Direct Taxation

Reported in : [2000]82ITD27(Mum)

L.J. 1975 497 and submitted that as in the case of statements or estimates of advance tax, the Finance Act, 1979, had provided that the same could be furnished on or before the same date on which the relevant … Stamp Act with effect on and from 1.4.1979 under Government Notification dated 23.3.1979. Thus, where loan was granted by Bank of India under Agricultural Finance … are cross appeals filed by the assessees as well as revenue in relation to levy of penalty under section 271(1)(c) for the assessment year 1988-89 in the case of two assessees.3. Facts of the case leading to

Commissioner of Income Tax Vs. Siemens Aktiongesellschaft

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(2), 5, 9, 9(1), 9(2), 10(1), 10(2), 90, 90(1), 90(2) and 195; Finance Act, 2007; Indian Income Tax Act, 1922; Finance Act, 1976; Finance Act, 1977; Income Tax (Amendment) Act, 1976

Reported in : (2008)220CTR(Bom)425; [2009]310ITR320(Bom); [2009]177TAXMAN81(Bom)

of the Act to the extent they are required. Before answering the issue we may point out that Finance Act, 2007 has inserted Explanation to Section 9(1) after Section 9(1)(vii) with retrospective effect from 1st June, 1976 and … J.1. This reference has been made by the Tribunal to this Court in respect of, the asst. yr. 1979-80. The respondent had entered into agreements with Bharat Heavy Electricals Ltd. (BHEL), Bharat Electronics Ltd. (BEL) and Siemens … Oct., 1975.Similarly assessee entered into agreements with BEL on 15th March, 1967, 23rd Feb., 1973 and dt. 17th July, 1975.The assessee had also entered into

Haryana State Lotteries, Iqbal Chand Khurana, M/S K and Co., M/S. Sunr ...

Court : Delhi

Subject : Sales Tax

Acts : Delhi Sales Tax Act,1975 - Sections 2 and 4(1); Delhi Sales Tax ( Second Amendment) Act, 1994; Constitution of India - Articles 107, 196, 239(AA) and 366; DST Act, 1975

Reported in : 1998(46)DRJ397

in view of the representations of some of the State Govts that it would help them to mobilise finances and to find funds for financing their development plans. In its communication dated July 1, 1968 the Ministry … by the Constitution Bench in the case of M.Karunanidhi v. UOI, : 1979CriLJ773 . Vide para 24, their Lordships have held : 'It is well … need a separate mention. All the petitioners deal in lottery tickets. They have been served with notices under Section 23(6) of the Delhi Sales Tax Act 1975 calling upon them to show cause why penalty be not imposed