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Commissioner of Agricultural Income-tax Vs. Rubber Board

Court : Kerala

Subject : Direct Taxation

Acts : Kerala Agricultural Income Tax Act, 1950 - Sections 4, 4(1), 4(6), 8, 9A and 9B; Rubber Act, 1947

Reported in : [1997]226ITR722(Ker)

necessary to refer to the provisions of the Agricultural Income-tax Act, 1950, as also the provisions of the Rubber Act, 1947. Section 4(1)(b) of the Kerala Agricultural Income-tax Act, 1950, reads as follows ;'4(1)(b). Any agricultural income derived from property

State of Kerala Vs. Madras Rubber Factory Ltd.

Court : Supreme Court of India

Subject : Sales TaxExcise

Acts : Kerala General Sales Tax Act, 1963 - Sections 2 and 5; Rubber Act, 1947 - Sections 12 and 12(1); Rubber (Amendment) Act, 1960; Rubber Rules - Rule 33D

Reported in : AIR1998SC723; JT1997(10)SC298; 1998(1)KLT201(SC); 1997(7)SCALE804; (1998)1SCC616; [1997]Supp6SCR698; [1998]108STC583(SC)

arises for consideration in this batch of cases is whether the cess payable under the provisions of the Rubber Act, 1947 will form part of the purchase turnover of the respondents under the Kerala General Sales Tax, 1963.3. M/s. … the State of Kerala or was sent out of the State for use elsewhere.4. Under the provisions of Section 5 of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as 'the Sales Tax Act') the … Kirpal, J.1. Special leave granted in SLP (Civil) Nos. 9649-50 of 1997.2. The only question which arises for consideration in this batch of cases

Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. B ...

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 2 and 41; Rubber Act, 1947 - Sections 3, 12, 12(1), 12(2), 12(3), 12(4), 12(5), 12(6) and 20; Rubber (Amendment) Act, 1960; Rubber Rules - Rule 33D; Andhra Pradesh General Sales Tax Act; Andhra Pradesh Distillery Rules; Central Excise Act; Central Excise Rules

Reported in : 1987(11)ECC96; 1988(33)ELT664(Ker)

Section 41 of the Kerala General Sales Tax Act.2. Rubber cess is' payable under Section 12 of the Rubber Act, 1947 (Central Act 24 of 1947). Section 12 as it originally stood is extracted below :'Imposition of rubber cess. … in their purchase turnover of rubber for the purpose of assessment under the Kerala General Sales Tax Act, 1963. The respective assessing authorities have held that the rubber cess paid by the assessees forms part of their

Madras Rubber Factory Limited (Mrf Limited), Madras Vs. Rubber Board, ...

Court : Kerala

Subject : Constitution

Acts : Rubber Act, 1947 - Sections 3, 12, 12(1) and 12(2); Rubber Rules, 1955 - Rule 33D; Constitution of India - Article 14

Reported in : AIR1982Ker257; 1984(3)ECC328; 1984(17)ELT81(Ker)

Factory Limited under Article 226 of the Constitution of India for a declaration that Section 12(1) of the Rubber Act 24 of 1947 (for short the 'Act') is violative of Article 14 of the Constitution if construed as

Tvs Srichakra Ltd. Vs. State of Kerala and anr.

Court : Kerala

Subject : Sales Tax/VAT

Acts : Rubber Act, 1947 - Sections 12 and 12(1); Rubber Rules, 1955 - Rules 33, 33A, 33B and 33D(1); Constitution of India - Articles 14, 245, 246 and 269

Reported in : (2008)11VST748(Ker)

excise duty and is tax on manufacturer. The rubber cess is charged as per Section 12 of the Rubber Act, 1947. Section 12 of the Rubber Act reads as follows:12. Imposition of new rubber cess.--(1) With effect from such date

T.T.K.-lig Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2006)(193)ELT169TriDel

importation, to the extent equal to the duty of excise levied as cess under Section 12 of the Rubber Act, 1947 on rubber produced/manufactured in India as on the said date? 2. It appears that the appellants had challenged … 1. Facts : These appeals are listed before the Larger Bench by virtue of the order dated 2-8-2005 made

Rubfila International Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Commercial

Acts : Rubber Act, 1947 - Sections 12(1), 12(2), 12(7) and 25; Constitution of India - Article 14

Reported in : 2009(3)KLJ443

P1, the notification is issued in exercise of power conferred on the Union Government by Sub-section (1) of Section 12 of the Rubber Act 1947 (hereinafter referred as the Act for short). For an easy reference Section … of India. Further, it is issued by the Central Government without there being any power derived under the Rubber Act, 1947. If the Units engaged in export of Rubber products, such as EOUs, Units situated at SEZs and EPZs

Superintending Engineer and ors. Vs. Workmen of Machkund Hydro Electri ...

Court : Orissa

Subject : Labour and Industrial

Acts : Industrial Disputes Act, 1947 - Sections 2, 10, 10(1), 15 and 25G; Constitution of India - Article 226

Reported in : AIR1960Ori205

the question came to be incidentally considered in a recent Madras case in Management of India Tyre and Rubber Co. (India) Private Ltd. v. Workers of the India Tyre and Rubber Co., (India) Private Ltd., AIR 1958 … in all these cases as aforesaid was not the 'appropriate Government' within the meaning of the Industrial Disputes Act, 1947 (Act XIV of 1947) and accordingly the said reference having been invalid, it was contended that the awards … these petitions which were analogously heard.2. The appropriate Government as defined in Section 2(a) of the Industrial Disputes Act, 1947 (Act XIV of 1947) means … Barman, J. 1. These nine several writ petitions herein, challenging the validity and correctness of

M.Ct.M. Corporation Pvt. Ltd., Madras and ors. Vs. the Director of Enf ...

Court : Chennai

Subject : FERA

Acts : Foreign Exchange Regulation Act, 1973 - Sections 54; Foreign Exchange Regulation Act, 1947 - Sections 4, 5, 9, 10, 10(1), 10(2), 12(2), 17, 18-A, 18-B, 23 and 23(1); Foreign Exchange Regulation (Amendment) Act, 1964

Reported in : AIR1989Mad141

and foreign exchange of Malaysian $. 62186-43 receivable by the fifth appellant on account of sale of Nataraja Rubber Estate in 1959 was delayed; (ii) that the fifth appellant in contravention of the provisions of Section 10(1)(a) … appellants who were initially charged for having contravened the provisions of Section 10(1)(b) of the Foreign Exchange Regulation Act 1947 (hereinafter referred to as the Act) were later on proceeded against departmentally for- contravention of the provisions of

Jullunder Rubber Goods Manufacturers' Association Vs. the Union of Ind ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 14 and 248

Reported in : AIR1970SC1589; (1969)2SCC644; [1970]2SCR68

by way of excise duty on the rubber used by manufacturers of chappals under the provisions of the Rubber Act 1947, (Act XXIV of 1947) as amended, hereinafter called the Act, have been assailed.2. M/s. Jullundur Rubber Goods Manufacturers' … framed and the relevant notification issued thereunder of a duty as a result of the amendment made in Section 12 of the Act by the Rubber Amendment Act of 1960. A learned Single Judge dismissed the writ … 1. This is an appeal by special leave from a judgment of the