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Webel Video Devices Ltd. Vs. Collector of Central Excise

Court : Kolkata

Subject : Excise

Acts : Central Excises Act, 1944; ;Central Excise Tariff Act, 1985; ;Central Excise Rules, 1944 - Rules 12, 13 and 14; ;Finance Act, 1985 - Section 49 and 49(3)

Reported in : 1993(63)ELT63(Cal)

Television Sets manufactured in India are also chargeable to additional duties of excise under Section 49 of the Finance Act, 1985 (hereinafter referred to as 'the Finance Act'). The said additional duties of excise were introduced as a one

industrial Machinery Associates Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2002)81ITD482(Ahd.)

beyond the purview of taxation under Section 45. The learned counsel argued that Section 50B introduced by the Finance Act, 1999 w.e.f. 1st April, 2000 brought the transaction of slump sale within the purview of capital gains under … as defined in Clause (ga) of Sub-section (1) of Section 3 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986)." Under the Sick Industrial Companies Act Section 3(1)(ga) defines the expression 'net worth' as the … and the cost of improvement for the purposes of ss. 48 & 49 and no regard shall be given to the provisions contained in the

Andaman Timber Industries Ltd. Vs. Collector of C. Ex.

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Section 3; ;Finance Act, 1982 - Section 51; ;Central Excise Tariff Act, 1985 - Section 2; ;Central Excise Rules, 1944 - Rules 9 and 49

Reported in : 1989(25)LC398(Calcutta),1989(43)ELT41(Cal)

that the writ petitioner has further prayed for a declaration that the provisions of Section 51 of the Finance Act, 1982 and the Notification being No. 20/82-C.E., dated February 20, 1982 are illegal, void, unconstitutional and of no … goods' under Section 2(d) of the Act means goods specified in the Schedule to the Central Excise Tariff Act, 1985 as being subject to a duty of excise and includes salt. Therefore, it is necessary to find out … Act, provisions and/or Rules thereunder including the provisions of Rules 9 and 49, the Central Excise duty can be levied and/or collected only if the

Nahar Spinning Mills Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Excise

Reported in : (1997)(91)ELT103TriDel

find that the provisions of the 1978 Act are identical to the provisions of Section 49 of the Finance Act, 1985. We also observe that in the instant case, the goods were exported under the provisions of Rule 13

Gkw Limited and anr. Vs. State of Rajasthan

Court : Rajasthan

Subject : Constitution

Reported in : AIR2008Raj90; RLW2008(2)Raj1627

Bhandari, J.1. In all these writ petitions, a challenge has been made to the Chapter VII to Rajasthan Finance Act, 2006 (hereinafter referred to as 'the Act of 2006') and Rules framed thereunder, as well as consequential notification … as consequential notification issued. It has been contended that the State of Rajasthan initially enacted Rajasthan Land Tax Act, 1985 (for short, 'the Act of 1985') for imposition of tax on the mineral bearing lands. However, said enactment … of the Learned Counsel for the petitioners is that as per Entry 49 of List II of Schedule VII of the Constitution, the State Government … even framed Rules on 25.9.2006 in exercise of the powers conferred by Section 61 of the Act of 2006. According to the petitioners, even the

M/S. Hindustan Zinc Ltd. Etc. Vs. Andhra Pradesh State Electricity Boa ...

Court : Supreme Court of India

Subject : Electricity

Acts : Electricity (Supply) Act, 1948 - Sections 2, 3, 4-B, 5, 6, 7, 12, 16(5), 37(1), 49, 59, 60, 61, 63, 64, 65, 66-A, 67, 78-A and 79; Electricity (Supply) (Amendment) Act, 1978; Constitution of India; Local Authorities Loans Act, 1914; Electricity Act, 1947

Reported in : AIR1991SC1473; JT1991(2)SC403; 1991(1)SCALE869; (1991)3SCC299; [1991]2SCR643

Board shall not show undue preference to any person.xxx xxx xxxSection 59 prior to 1978General principles for Board's finance. The Board shall not, as far as practicable and after taking credit for any subventions from the State … dismissed the writ petitions by its common judgment now reported in A.I.R. 1985 A.P. 299. These appeals by special leave are against the High Court … pay according to the revised higher tariffs fixed from time to time under the agreement as contemplated by Section 49 of the Supply Act. The condition of fuel cost adjustment, introduced as condition No. 11 in H.T. tariffs

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

into force." The Finance Act, 1984, reduced the quantum of deduction to 50 per cent w.e.f. 1st April, 1985. The CBDT Circular No. 387, dt. 6th July, 1984 (Chaturvedi & Pithisaria Compendium of Circulars Vol. 1 p. … incorporated mainly to encourage earning of the foreign exchange, inviting our attention to the relevant notes to the Finance Act, 1967, the learned counsel contended that s. 85C granted the deduction till asst. yr. 1972-73 when s. 80-O … s. 80-O. It was reiterated that s. 80-O is a stand alone section.Referring to the decision of the Supreme Court in the case of Distributors … Tower Ins. & Reins Shri S. R. Jha Service India Ltd. 14. 4929/Mum/94 -do- -do- 15. 5870/Mum/95 -do- -do- 16. 1508/Che/98 PG Projects & M.

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

12. The Act of 1974 undergone certain important amendments under the Rajasthan Agricultural Credit Operations (Removal of Difficulties)(Amendment) Act, 1985 with additional statement of objects and reasons, as follows:In order to facilitate adequate flow of credit by commercial … therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for … the said sections to any person who is not a member of a scheduled caste or a scheduled tribe.Section 49-A . Special provision for exchange by members of scheduled castes or scheduled tribes' Notwithstanding anything contained in Section

Gautam Sarabhai Trust No. 31 Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1987)20ITD528(Ahd.)

cannot be redundant, in the position of law as obtained after the introduction of Section 47(vii) by the Finance Act, 1967, there is a transfer by the shareholder when he receives shares in the amalgamated company in lieu … redeemable bonds also. The cost of acquisition for the purpose of capital gains would be, under Explanation of Section 49 'deemed to be the cost of acquisition to him of the share or shares in the amalgamating company'.5.

Sri Gadadhar Ramanuj Das and ors. Vs. the Province of Orissa and anr.

Court : Orissa

Subject : Civil

Acts : Government of India Act, 1935 - Sections 100; Orissa Hindu Religious Endowments Act, 1939 - Sections 6(12), 49 and 49(1)

Reported in : AIR1950Ori47

Basu then relied on In re A reference under the Government of Ireland Act, 1930 and Section 3, Finance Act (Northern Ireland) 1934, (1936) A. c. 352. But that decision is of no help in deciding the main … B. N. A. Act and cannot be an authority for the view that in the Government of India Act, 1985 also (where there are express provisions indicating a contrary view) a 'fee' may be raided for revenue purposes … were inserted and these provisions have been the main target of attack, I may quote Sub-section (1) of Section 49 which is the main charging provision in the whole Act.'49 (1). Every math or temple and every specific