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Duncans Industries Ltd. Vs. A.j. Agrochem

Court : Supreme Court of India

Subject : Land Acquisition

gardens, the Central Government vide notification dated 28.01.2016, in exercise of its power under Section 16E of the Tea Act, 1953 has taken over the control of 7 tea gardens. 2.2 That the respondent is an operational creditor of … .. Respondent JUDGMENT M. R. Shah, J.1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 20.06.2019 passed by the National Company Law Appellate Tribunal (for short “NCLAT”) by which the learned Appellate Tribunal has

The Tea Trading Corporation of India Vs. Pashok Tea Company Ltd. and o ...

Court : Kolkata

Subject : Civil

Acts : Tea Act, 1953 - Section 16E

Reported in : AIR1980Cal282,85CWN8

clear from the said order that the power was exercised by the President under Section 16E of the Tea Act, 1953, Section 16E along with the other sections were introduced into the Tea Act by (Amendment) Act, 1976. The petitioner

Tata Tea Limited Vs. Commissioner of Central Excise

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

Subject : MRTP

Reported in : (1999)(63)ECC364

by the appellants is liable for levy of cess in terms of the provisions laid down under the Tea Act, 1953. The definition of Tea under Section 3(n) of the Tea Act is as follows -.- "Tea means the

State of Assam and anr. Vs. D.C. Choudhuri and anr.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Assam Agricultural Income Tax Act, 1939 - Sections 19(1), 19(2), 20(4), 30 and 43(2)

Reported in : AIR1970SC2057; [1970]76ITR706(SC); [1970]1SCR780

be first stated. D.C. Choudhuri and S.C. Dutt petitioners in four of the writ petitions owned the Martycherra Tea Estate in the district of Cachar which they had purchased on January 1, 1948. They sold this Estate … purchased on January 1, 1948. They sold this Estate on July 9, 1953. From January 1, 1948 to July 9, 1953 they carried on the … as agricultural income-tax for the assessment year 1950-51. The assessment order was stated to have been made under Section 20(4) of the Act. Similar orders were made and demands created with regard to the subsequent years, namely, 1951-52,

Ben Corn Nilgiri Plantations Co. and ors. Vs. the Sales Tax Officer an ...

Court : Kerala

Subject : Sales Tax

Reported in : [1962]13STC309(Ker)

sales were by public auction. They were conducted by brokers of tea.5. Sections 20 and 21 of the Tea Act, 1953, deal with export quotas and export licences. The export rights under the Act are transferable and all the … (Sixth Amendment) Act, 1956, on 11th September, 1956. The Central Sales Tax Act, 1956, with the exception of Sections 6 and 15, came into force on 5th January, 1957. Section 6, the charging section, came into force

South Eastern Coalfields Ltd. Vs. State of Madhya Pradesh.

Court : Madhya Pradesh Jabalpur

Subject : Constitution

Acts : Constitution of India - Articles 243(Q), 285, 244(1) ; Municipality Act, 1961 - Sections 5, 127 (c ), (d), (e) ; Coal Mines Nationalization Act, 1973 - Section 11 - Rule 121 ; Mines Rules, 1967 - Rules 33, 34, 35, 36, 37, 38, 39, 67 ;

valid. The Apex Court has further laid down that The Central Government is empowered under Section 25 of Tea Act, 1953 to levy a duty or cess upon tea or tea leaves for the purposes of that Act, can … Municipality cannot carry out any function in coal mines. Conservancy is the function of the coal mines under section 20 of the Mines Act. Coal mines are also responsible for cleanliness of canteen and its precincts under Mines

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Subject : ConstitutionOther Taxes

Acts : Constitution of India - Articles 14, 21, 32, 51, 136, 141, 245, 246, 246(1), 246(2), 246(3), 248, 248(2), 249 to 252, 253, 256, 257, 265, 276, 301, 356 and 366; Cess Act, 1980 - Sections 2, 3, 5, 5(1) 6 and 18; West Bengal Primary Education Act, 1973 - Sections 78, 78A, 78(1), 78(2) and 78(2A); West Bengal Rural Employment and Production Act, 1976 - Sections 2 and 4; Cess Act, 1880 - Sections 3, 4, 5, 6(1) and 72; West Bengal Land Reforms Act, 1955 - Sections 23B(1); West Bengal Taxation Laws (Amendment) Act, 1992 - Sections 2; Bengal General Clauses Act, 1899 - Sections 3, 4(2) and 4(2A); West Bengal Taxation Laws (Amendment) Act, 1981; West Bengal Taxation Laws (Amendment) Act, 1989; Mines and Minerals (Development and Regulation) Act, 1957 - Sections 2, 4, 4A , 9, 9(2), 9A, 13(2

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201; [2004] 1 SCR 564

of its power to make any legislationwhatsoever.(iii) Having regard to the declaration made in Section 2, of the Tea Act,1953, the entire tea industry having been taken over in terms of Entry 52of List I of the Seventh … imposition of the tax claimed." (para 122 at p. 278).Justice G.P. Singh in Principles of Statutory Interpretation (EighthEdition, 2001) while dealing with general principles of strict constructionof taxation statutes states "A taxing statute is to be strictly

The Belsund Sugar Co. Ltd. Vs. the State of Bihar and ors. Etc.

Court : Supreme Court of India

Subject : Commercial

Acts : Bihar Agricultural Produce Markets Act, 1960 - Sections 2(1), 3(1) 4, 5, 7, 12, 13, 15, 18, 25, 27, 28, 29, 31, 32, 39, 40, 42, 43, 44, 46, 48, 49, 50(1), 51, 52 and 58 - Rule 82; Bihar Sugarcane(Regulation of Supply & Purchase) Act, 1981; Bihar Agricultural Produce Markets Rules, 1975; Sugar(Control) Order, 1966; Sugar(Packing & Marking) Order, 1970; Sugar(Restriction on Movement) Order, 1970; Indian Contract Act, 1872 - Sections 72; Constitution of India - Articles 19(1), 132(1), 133(1), 142, 145 and 254(1); Industries(Development and Regulation) Act, 1951; Rice Milling Industry(Regulation) Act, 1958 - Sections 6(1); Tea Act, 1953 - Sections 30(1); Essential Commodities Act, 1955 - Sections 3; Bihar Molasses(Control) Act, 1947; Bihar Sugarcane Act, 1979 - Bihar Sugarcane

Reported in : AIR1999SC3125; 1999(4)ARBLR502(SC); 1999(3)BLJR2191; JT1999(5)SC422; 1999(4)SCALE516; (1999)9SCC620; [1999]Supp1SCR146

the purchase and sale of tea were governed by the comprehensive provisions of the Central Act, namely, the Tea Act, 1953, the said Act would wholly govern transactions of purchase and sale of tea by the appellant and to … Act') as well as by the Sugarcane (Control) Order, 1966 and Sugar (Control) Order, 1966 both issued under Section 3 of the Essential Commodities Act, 1950(hereinafter referred to as the 'Essential Commodities Act') and also under the … mills located in the State of Bihar. By the common judgment dated 20th April, 1976 the High Court dismissed both the writ petitions. The said

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

Subject : Excise

Acts : Constitution of India - Article 226; Central Excise Tariff Act, 1985

as follows: ' Heading No. Description of goods Rate of Duty 09.02 Tea, including tea waste Nil'8. Under Tea Act, 1953, a notification was issued in the year 1984 named as Tea Marketing Control Order, 1984 (TMCO), in exercise … levy of any Central Excise duty on tea in unit containers of 20 Kgs. or more; alternatively a declaration that there is no levy of … in India at the rate set forth in the Schedule of the Central Excise Tariff Act, 1985 vide Section 3 of the Act of 1944. The Act of 1944 defines 'excisable goods' to mean goods specified in

Commissioner of Sales Tax Vs. Dunken Coffee Manufacturing Co.

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1959 - Sections 2(17), 2(21) and 52(1)

Reported in : [1975]35STC493(Bom)

manufacturing processes, namely....... (iv) the roasting or grinding of coffee seeds; (v) the blending of different varieties of tea.' 7. According to the said rule 3, therefore, since the blending of different varieties of tea has been … be found in the sales tax legislations of several States. They occurred also in the Bombay Sales Tax Act, 1953. However, there does not appear to be any specific definition of these terms or either of them in … them, they applied to the Commissioner of Sales Tax to determine under section 52(1) of the Bombay Sales Tax Act, 1959, whether the sale of … Prasad Prabha Shanker v. Sales Tax Commissioner, U.P., Lucknow [1963] 14 S.T.C. 208. In that case it was held that the crushing and sieving of