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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 … 641, 642 of 1997,W.P.(C) Nos. 347, 360 of 1999, W.P.(C) Nos. 50, 553 of 2000, W.P.(C) Nos.207, 288, 389 of 2001 and VV.P.(C) No. 81 of 2003 are directed to bedismissed.W.P.(C) No. 247 of 1995 and W.P.(C)

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 … power to review an order passed by him under Sec.19(3)(b)? XIII. Reliefs? 38. Before we proceed to consider the above issues it is necessary to … 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

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Subject : Land Acquisition

Reported in : (2000)118STC515Tribunal

(i) that the levy of a duty of excise or cess on tea under Section 25 of the Tea Act, 1953, was altogether different and distinct in character from the impugned cesses relatable to entry 49 of List II. … Pharmaceuticals Ltd. [1984] 55 STC 1 (SC) ; AIR 1983 SC 1019 (paragraphs 73 to 76) ; (pages 38 and 39 of STC), he argued that there are both general and taxing entries in Lists I and

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, … relation to matters exclusively reserved to the provincial legislatures by Section 92. 38. It is not necessary to consider the situation where State legislation on

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 … the course of such process is not in relation to the manufacture. 38. While interpreting the same exemption notification in Standard Fireworks Industries, Sivakasi and

A. Navinchandra Steels Pvt. Ltd. Vs. Srei Equipment Finance Limited

Court : Supreme Court of India

Subject : Land Acquisition

Agrochem, (2019) 9 SCC725 this Court was faced with a situation of conflict between Section 16-G(1)(c) of the Tea Act, 1953, under which winding up/liquidation proceedings were to take place (and which could not take place without prior consent … Act in case of conflict. This was stated by the Court as follows: “Special law v. general law 38. At the same time, some High Courts have rightly held that the Companies Act is a general Act

SerajuddIn and ors. Vs. the State of Orissa

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 3, 5, 5(1) and 5(2); Constitution of India - Article 286 and 286(1); Constitution Sixth Amendment Act, 1956; West Bengal Sales Tax Act; Mysore Sales Tax Act; Bihar Sales Tax Act; Tea Act, 1953; Coffee Act, 1942; Imports and Exports (Control) Act, 1947; Bombay Sales Tax Act - Sections 10; Exports Control Order, 1958; General Clauses Act - Sections 13; Sale of Goods Act; Import and Export Control Act, 1947

Reported in : AIR1975SC1564; (1975)2SCC47; [1975]SuppSCR169; [1975]36STC136(SC)

The sales were by public auction at Fort Cochin, through brokers in accordance with the provisions of the Tea Act, 1953. The purchases by the local agents of the foreign buyers were with a view to export the goods … the appellant's two contracts with the Corporation are exigible to tax under the Central Sales Tax Act, 1956.4. Section 5(1) of the Central Sales Tax Act, 1956 hereinafter referred to as the Act contains the following relevant

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 … cleanliness of canteen and its precincts under Mines Rules, 1967. Under Mines Rules 33, 34, 35, 36, 37, 38 and 39 details of standard of construction, signboard, provision of water for washing, underground latrines, sanitation, obligation of

Paschimanchal Vidyut Vitran Nigam Ltd. Vs. Raman Ispat Private Limited

Court : Supreme Court of India

Subject : Land Acquisition

appropriately, in terms of the IBC.” Similarly, in Duncans Industries Ltd. v. AJ Agrochem39, Section 16G of the Tea Act, 1953 which required prior consent of the Central Government (for initiation of winding up proceedings) was held to be … harsh and unequitable as to classify as manifestly arbitrary, these would be interfered with by the court.” 24 38. It is hence clear that the provisions of the IBC are carefully thought out, and give options to

Ramesh Chandra Dey Vs. the State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Sarjoo Prosad, C.J.1. The petitioner is a wholesale dealer in tea, having his principal place of business at Silchar in the district of Cachar. He has been carrying on … got his name registered as a dealer on I4th January, 1950, as required by the Assam Sales Tax Act (hereinafter called the Act). In pursuit of his trade, the petitioner makes purchases of tea for resale both … majority decision in State of Travancore-Cochin v. Shanmugha Vilas Cashew-nut Factory A.I.R. 1953 S.C. 333, emphasised the same view based upon the phrase 'integrated activities'. … he runs the risk of prosecution under Sections 38 and 39 of the Act. The petitioner submits … in the case of sales to non-registered dealers within the State; but Section 15 (1) (b) of the Act was amended by Amending Act IV