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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 … gets clearly covered in the Tea Act under the definition of Tea Act and for cess as per Section 35 of the said Act.5. It was argued by the ld. Advocate that in terms of the final order

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 … pleasraised has any merit.(D) Minor-Mineral MattersWhile narrating the facts, we have quoted in the earlier part of thejudgment Section 35 of the U.P. Special Area Development Authorities Act;1986 (SADA Act, for short) which is the charging section and

Commissioner of Income Tax, Kerala Vs. Tara Agencies

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B(1A), 35(1)(B) and 801B; Finance Act, 1978 - Sections 2(7), 32A, 35B(1A), 35B(2), 80MM and 80MM(2); Marine Products Export Development Authority Act, 1972 - Sections 3(1); State Financial Corporation Act, 1951 - Sections 2(C); Bombay Sales Tax Act, 1953 - Sections 7 and 8; Kerala General Sales Tax Act, 1963 - Sections 5A(1); Central Sales Tax Act, 1956 - Sections 8(3); Central Sales Tax Rules - Rule 13; Central Excise Act, 1944 - Sections 2

Reported in : (2007)210CTR(SC)454; 2007(214)ELT491(SC); [2007]292ITR444(SC); JT2007(9)SC65; 2007(3)KLT624(SC); 2007(9)SCALE100; (2007)6SCC429

adjudication by this Court is whether the respondent assessee who is engaged in purchase of different qualities of tea and blending the same for the purpose of export is entitled to weighted deduction under Section 35B (1A) … not amount to processing. 33. Details of relevant Statute are as under:Section 8 of the Bombay Sales Tax Act, 1953, so far as is 'subject to the provisions of Section 7, there shall be levied a sales tax … for the purpose of export is entitled to weighted deduction under Section 35B (1A) of the Income Tax Act, 1961 (hereinafter referred to as 'the

Stewart Holl (India) Ltd. Vs. Commissioner of Income Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income tax Act, 1961 - Section 260A, 80HHC (3)(a)

10 STC 500. The assessees in this case were registered dealers in tea under the Bombay Sales Tax Act, 1953 and they purchased in bulk diverse brands of tea and without the application of any mechanical or chemical … Sales Tax Act, 1953 in Nilgiri's case and the language of section 35(1)(B) of the Income Tax in the present case. The difference is that … 1. This appeal is at the instance of the assessee under Section 260A of the Income-tax (“Act”) and is directed against an order dated March 31, 2004 passed by the

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 … O. C. Suit No, 48 of 1974 against the company and its guarantees for a decree of Rupees 35,71,047.91 p. as the alleged outstanding dues in the overdraft account and for enforcement of the said equitable mortgages.

Commissioner of Income-tax Vs. Kesaria Tea Co. Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B, 35B(1A) and 154

Reported in : [1998]233ITR700(Ker)

The assessee is a company engaged in the business of export of tea and spices. It does not own any estate. For the purpose of … in advance under Section 18A(5) of the Indian Income-tax Act, 1922. Section 13 of the Indian Income-tax (Amendment) Act, 1953, which was passed subsequently, inserted a proviso to Section 18A(5) to the effect that an assessee was entitled … only entitled to a sum of Rs. 21,157 as interest. The Income-tax Officer, thereafter, exercised his power under Section 35 of the 1922 Act and rectified the mistake in the order of assessment and demanded payment of the

Planters Forum Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

thereunder: These acts include:1. The Indian Forests Act, 1927.2. The Coffee Act, 1942.3. The Rubber Act, 1947.4. The Tea Act, 1953.5. The Wildlife (Protection) Act, 1980.6. The Forest (Conservation) Act, 1980.7. The Spices Board Act, 1986.8. The Biological … Union of India [1979 (3) SCC431 dealing with repugnancy observed in paragraphs 35 and 36 as follows:"5. On a careful consideration, therefore, of the authorities … Nos.6/2000, 8/2000, 3/2001 and 16/2001. The 2003 Act was passed by the State Legislature and notified on 06.06.2005. Section 1(2) further provided that the 2003 Act shall be deemed to have come into force on W.P(C) No.26691

R. Dharuman and Another Vs. the Union of India, Rep by Its Secretary t ...

Court : Chennai

Subject : Land Acquisition

to direct the first respondent to exercise power under subsection (1) & (2) of Section 30 of the Tea Act, 1953 to fix the minimum price of green tea leaf payable to the petitioners being small tea growers in

The Kannan Devan Hills Produce Vs. the State of Kerala and anr.

Court : Supreme Court of India

Subject : Property

Acts : Kannan Devan Hills (Resumption of Lands) Act, 1971 - Sections 9; Tea Act, 1953; Constitution of India - Articles 31-A and 32

Reported in : AIR1972SC2301; 1972(0)KLT377(SC); (1972)2SCC218; [1973]1SCR356

impossible. No such question arises now.39. Coming now to the question of repugnancy : The object of the Tea Act, 1953, is to provide for the control by the Union of the tea industry, including the control, in pursuance … object is to resume agricultural lands for their distribution for cultivation and purposes ancillary thereto.Plantation' is denned in Section 2(f) of the impugnedAct. 'Plantation' means any land used by a person principally for the cultivation of tea,

The Hilla Tea Estates and Industries Ltd. and Anothers Vs. State of We ...

Court : Kolkata

Subject : Property

Acts : Calcutta High Court (Appellate side), Rules - Rule 16;; West Bangal Estates Acquisition Act, 1954 - Sections 6(3), 6(5) and 10(2);; West Bangal Estate Acquisition Rules, 1954 - Rule 4;; West Bengal Estates Acquisition Act, 1953 - Sections 4, 5, 6, 6(1), 10(5) and 42(2);; Tea Act, 1953;; Constitution of India - Article 226;; Code of Civil Procedure (CPC) 1908 - Section 151 - Order 39, Rule 2(3)

Reported in : AIR1993Cal236

deponent, the corrct position was subsequently ascertained on holding necessary enquiry and verification of returns filed under the Tea Act, 1953 by the Hilla Tea Estate Joint Council of Management through its acting Manager and the said returns admittedly … of the petitioner No. 1, as a lessee and/ or intermediary therein, by reason of the provisions of Sections 6 and 10(5) of the West Bengal Estates Acquisition Act, 1953 (hereinafter referred to as the said Act … Baisakh, 1362 BS), as per the following particulars :Rent Rs. 9116.57P.Cess Rs. 359.98P.Education Cess Rs. 1397.23P.32. In the said paragraph it has been further stated