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Bihar Agriculture Graduate Service Association and ors. Vs. State of B ...

Court : Patna

Subject : ServiceConstitution

Acts : Bihar Agriculture Service Act, 1982 - Sections 2; Bihar Executive Business Rules, 1979 - Rule 12

(b) of Section 2 to add or alter or delete any post in the category of posts in Schedule I by a notification in the official gazette. According to opinion of the Finance Department, Government of Bihar, the … Bihar Agriculture Service which is a specially declared State service controlled by the provisions of Bihar Agriculture Service Act, 1982 which authorizes the State Government under Sub-section (b) of Section 2 to add or alter or delete any

Diamond Rubber Mills Vs. Superintendent, Central Excise, Lucknow Range ...

Court : Allahabad

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 2, 3 and 37; Central Excise Rules, 1944 - Rules 2, 9, 47 and 49; Central Excise (4th Amendment) Rules, 1982; Finance Act, 1982 - Sections 51

Reported in : 1986(7)ECC157; 1985(21)ELT646(All)

1983 Excise Law Times 239. This was a case in which the scope of Section 51 of the Finance Act, 1982, whereby retrospective effect was given to the amendments made in Rules 9 and 49 of the Central Excise … by itself a marketable commodity--Not dutiable as intermediate product--Central Excises and Salt Act (1 of 1944), Section 2(f), Schedule I, Item 16a(4), 19I(B)--Central Excises and Salt and Additional Duties of Excise (Amendment) Act (6 of 1980), Section 2--Central

Commissioner of Income-tax Vs. International Clearing and Shipping Age ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A; Finance Act, 1982

Reported in : [2000]242ITR426(Mad)

profession for calculating tax at the concessional rate provided under Sub-paragraph II of paragraph C of the First Schedule to the Finance Act, 1982. The Department preferred an appeal to the Tribunal and the Income-tax Appellate Tribunal, … should be taxed at the lower rate applicable to firms which carry on profession as provided in the Finance Act, 1982. The Income-tax Officer rejected the contention of the assessee. On appeal, the Commissioner of Income-tax held that the

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

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 4, 4(4); Central Excise Rules, 1944 - Rule 8(1); Finance Act, 1982 - Sections 47(2)

Reported in : 1996VAD(SC)153; 1996(56)ECC138; 1996(84)ELT173(SC); JT1996(5)SC307; 1996(4)SCALE516; (1996)4SCC573

Section 4 of theAct has been set at rest specifically by the Explanation added to Section 4(4)(d)(ii) bythe Finance Act, 1982 with retrospective effect from 1.10.1975. Section 4(4)(d)(ii) with the added Explanation now stands as under:(d) 'value in relation … period in dispute, duty of excise was leviable under the Act at the rates specified in the First Schedule to the Act. Under Rule 8 of the Central Excise Rules, 1944 (hereinafter referred to as 'the Rules')

J.K. Cotton Spinning and Weaving Mills and Another Vs. Union of India ...

Court : Delhi

Subject : Excise

Acts : Central Excise Rules, 1944 - Rules 9, 9(2), 10, 11, 47, 49, 49A, 53, 54,,73A, 173K and 173Q; Central Excise Act, 1944 - Sections 3, 4, 6, 8, 9, 11, 11A, 11B, 37 and 49; Finance Act, 1982 - Sections 51

Reported in : 1983LC117D(Delhi); 1983(12)ELT239(Del); ILR1983Delhi518

may be, immediately before such consumption or utilisation.' 8. The result of enacting of Section 51 of the Finance Act, 1982 was that the amended rules 9 and 49 set out above, are deemed to have come into force … excise duty sought to be levied on 'Polymer chips' (otherwise called Nylon Six Chips), under item 15A in Schedule I to the Act. By a petition filed in the Bombay High Court in 1964, it was held by

Davangere Cotton Mills Ltd. Vs. Union of India (Uoi)

Court : Karnataka

Subject : ExciseConstitution

Acts : Central Excises Act, 1944 - Sections 3, 3(1) and 37; Finance Act, 1982 - Sections 51; Central Excise Rules, 1944 - Rules 9 and 49

Reported in : 1986(8)ECC113; 1986(24)ELT507(Kar)

Act and not by the Rules.;(B) CENTRAL EXCISE RULES, 1944 - Rules 9 & 49 AS AMENDED BY FINANCE ACT, 1982 -- Purport -- Rule 49 to be read in conjunction with Role 9 -- Postponement of collection of … factory are dutiable to excise duty under tariff item Nos. 18 III, 18A and 18E of the First Schedule to the Act and we are concerned with the levy of duty on such yarn manufactured at its

Commissioner of Income Tax Vs. Sundeep Construction (P) Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Finance Act, 1982 - Sections 2(7)

Reported in : (2004)189CTR(Guj)440; [2004]269ITR343(Guj)

in mining and was, therefore, entitled to the benefit of lower rate of income-tax as provided by the Finance Act, 1982. Schedule I to the Finance Act, 1982 provides the rates of income-tax. The relevant portion reads as under :'Rates of

Asstt. Collector of Central Excise and ors. Vs. Bata India Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Rules, 1944 - Rule 8(1); Central Excises Act, 1944 - Sections 4(1) and 4(4)

Reported in : AIR1996SC3380; 1996(56)ECC130; 1996(84)ELT164(SC); JT1996(5)SC230; 1996(4)SCALE508; (1996)4SCC563; [1996]Supp2SCR424

of the Act has been set at rest specifically by the Explanation added to Section 4(4)(d)(ii) by the Finance Act, 1982 with retrospective effect from 1.10.1.975. Section 4(4)(d)(ii) with the added Explanation now stands as under:(d) value in relation … when there is a variation in the rate of duty and not otherwise. The duty of excise under Schedule I of the Act was imposable on various bases. It could be imposed unitwise as in T.I. 33 AA

Commissioner of Central Excise Vs. Siv Industries Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (1999)(112)ELT251Tri(Chennai)

been inserted in Section 3 of the Central Excises and Salt Act, 1944 vide Section 46 of the Finance Act, 1982 (14 of 1982). In view of the provisions of this proviso, basic excise duty leviable on the goods … the goods produced outside the free trade zone in India at the rates set forth in the First Schedule to the Act, is not leviable on the goods produced in a free trade zone and cleared to

Punjab National Fertilizers and Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1988)(17)ECC105

Rules 9 and 49 of the Central Excise Rules, 1944 were made retrospective under Section 51 of the Finance Act, 1982. Therefore, SO3 manufactured and consumed by the appellants in the said case was chargeable to Central Excise duty. … that Sodium Bicarbonate consumed during the period 1-12-1985 to 28-2-1986 was covered by Item 14AA of the First Schedule to the Central Excises and Salt Act, 1944 and the same product consumed during the period from 1-3-1986