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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 tax

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 … judgment that, it was held therein that, merely because the words "duty of excise" were used in Section 5A of the Textile Committee Act, 1963, it would not mean that what was charged was the excise. One

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. … re Sea Customs Act (1964) 3 SCR 787, Guruswamy & Co. v. State of Mysore (1967) 1 SCR 548, 3ullundur Rubber Goods . v. Commercial Tax Officer (1985) 59 STC 277 (SC). After considering the decision of

Shri Krishna Rubber Works Vs. the Union of India (Uoi)

Court : Mumbai

Subject : Civil

Reported in : (1971)73BOMLR496

Article 226 of the Constitution of India challenging the validity of a levy under Section 12 of the Rubber Act, 1947, as amended in 1960 and the Rules framed thereunder and recoveries made and demand notice issued in respect … however, these words are used in distinctive senses. It has been stated in American Jurisprudence, 1956, Reprint, Vol. 51, page 56, para. 28 :28...It has been variously stated that the character or nature of a particular tax

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 … by it, came up for consideration before the Supreme Court in CIT v. Andhra Chamber of Commerce [1966] 55 ITR 722. The Supreme Court held that the income of the chamber of commerce from its building was

Jay Shree Tea Industries Ltd. and ors. Vs. Industrial Tribunal-i and o ...

Court : Allahabad

Subject : Labour and Industrial

Acts : Uttar Pradesh Industrial Disputes Act, 1947 - Sections 6W

Reported in : 2004(2)AWC959

been filed by Jay Shree Tea and Industries Ltd., a public sector company, and Jay Shree Tyres and Rubber Products as well as Sri R. P. Verma, a share holder in Jay Shree Tea and Industries Ltd., … share holder in Jay Shree Tea and Industries Ltd., to declare Section 6W of the U.P. Industrial Disputes Act, 1947, as constitutionally bad and invalid, violative of Article 19(1)(g) of the Constitution of India, and for a writ … a writ of certiorari quashing the impugned award dated 26.2.1987 published on 5.3.1987, by the Industrial Tribunal-I, Allahabad in Adjudication Case No. 4 of 1987

Tik-lig Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2005)(190)ELT47TriDel

date of importation) to an extent equal to the amount of CESS leviable under Section 12 of the Rubber Act, 1947 on natural rubber manufactured produced in India (as on the said date)".The other two matters came to be … following the ear Her decision of the Tribunal in TIK Ltd. v. CC, Chennai reported in 1999(111) E.L.T. 52.CEAT Ltd. v. Commissioner of Customs, CochinVikrant Tyres Ltd. v. CC, Madras - 2000 (36) RLT 577, were also

Madras Rubber Factory Limited Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Reported in : [1989]74STC56(Ker)

arises for consideration in these cases is whether the cess payable and paid by the manufacturers, under the Rubber Act, 1947 and the Rules, will form part of their purchase turnover, under the Kerala General Sales Tax Act. In … 1976-77 and 1977-78. The sole respondent in these three revisions is the Revenue. In these revisions, filed under Section 41 of the Kerala General Sales Tax Act, the revision petitioner prays to set aside or annul the … filed against the judgment of a learned single Judge, in O.P. No. 5767 of 1986-J dated 11th August, 1986, holding that the cess paid is

N.P.K.R.R. Cooperative Sugar Mills Ltd. Vs. the Commercial Tax Officer ...

Court : Chennai

Subject : Constitution

Acts : Constitution Of India - Article 226

said decision has to be understood in the light of the specific provision contained in Section 12 of Rubber Act 1947 and Section 5 read along with Entry 71 of the Kerala General Sales Tax Act. Section 12 of

Prem Shanker Misra Vs. State

Court : Allahabad

Subject : Criminal

Reported in : 1957CriLJ108

of the payment order (Ex. P-3) amounts to the offence punishable under Section 5(2) of Act II of 1947. Section 5 of the Act deals with criminal misconduct in discharge of official duty. The offence has been defined by … Exs. P-3 to Ex. P-7, The signatures at the foot of Exs. P-3, P-4 & P-5 bear a rubber stamp (Resident Engineer Izatnagar Division). Bam Gopal stated that there was no hard and fast rule for the