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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 … doesnot provide for any head. of taxation. Entry 96 in List I, Entry 66 in ListII and Entry 47 in List III deal with fees. The residuary power oflegislation in the field of taxation spelled out by

Goodricke Group Ltd. and ors. Vs. State of W.B. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : West Bengal Taxation Laws (Second Amendment) Act, 1989 - Sections 2 and 3; West Bengal Rural Employment and Production Act, 1976 - Sections 3, 4(2A), 4(3), 4(4) and 4B; Constitution of India - Article 14; Tea Act, 1953 - Sections 16B(1), 16C, 16D and 25(1); West Bengal Primary Education Act, 1953 - Sections 78(2A)

Reported in : 1995(50)ECC138; JT1994(7)SC577; 1994(4)SCALE1138; 1995Supp(1)SCC707; [1994]Supp6SCR120; [1995]98STC32(SC)

to be tax on lands. The referred to the declarations by the Parliament in Section 2 of the Tea Act, 1953 to the effect that it was expedient in public interest that Union should take under its control the

Roopachera Tea Co. Ltd. and Another Vs. State of West Bengal and Other ...

Court : Kolkata

Subject : Land Acquisition

case No.1 of 2009. Mr. Mukherjee, learned Senior Counsel appearing for the writ petitioners submits that the Anandapur Tea Estate was previously owned by the Rahut, a Zaminder family of Jalpaiguri. They constituted a family partnership under … by (illegible) No.5658-6 Ref. dt. (illegible) Ref. dt. 11.08.1978, under Section 6(3) of the West Bengal Estates Acquisition Act, 1953.” It was also submitted that the lease in question is a statutory lease strictly in accordance with Form

National Mineral Development Corporation Limited, rep. by its Regional ...

Court : Karnataka

Subject : Land Acquisition

List-I and Entry-18 of List-II and Entry 42 of List-III came up for consideration in the context of Tea Act of 1953. (s) With regard to the expression a body notified by the State Government in Section 98-A … subject to the provisions of Entry 92-A of List I. (List III “ Concurrent List- 17-A, Entry “ 47) 17-A. Forests 47. Fees in respect of any of the matters in this List, but not including fees

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

Commissioner of Income-tax Vs. Tara Agencies Overruled

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B, 35B(1A), 139, 139(8), 143, 147 and 215; Finance Act, 1978

Reported in : (2000)159CTR(Ker)325; [2000]243ITR336(Ker)

on the facts and in the circumstances of the case, the assessee engaged in purchasing different qualities of tea and blending the same for the purpose of export, is entitled to weighted deduction in the light of … Bench of the Bombay High Court had considered the scope of Section 8(a) of the Bombay Sales Tax Act, 1953. There was a proviso to Section 8(a), which reads as follows :'Provided that the goods have not been … Court in Chowgule and Co. P. Ltd. v. Union of India [1981] 47 STC 124, it further held that the activity of the assessee cannot

C.T. Ltd. and anr. Vs. Commercial Tax Officer and ors.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 5(1), 5(3) and 6(1); Tea Act, 1953 - Sections 17

Reported in : 1996VIIIAD(SC)386; JT1996(10)SC58; 1996(7)SCALE865; (1996)10SCC729; [1996]Supp8SCR99; [1997]104STC94a(SC)

550 M/tonnes of tea to Iran. This license was requisite under the provisions of Section 17 of the Tea Act, 1953. Our attention was drawn to the invoice issued by the appellants, which stated that the tea had been … is not decisive of the said relationship.'11. In Commissioner of Sales Tax, U.P. v. Bishamber Singh Layaq Ram 47 S.T.C. 80, this Court had said:The crucial test is whether the agent has any personal interest of his

Mohammad Khan Vs. State Bank of Travancore

Court : Kerala

Subject : Commercial

Acts : Kerala Agriculturists' Debt Relief Act, 1970 - Sections 2(1), 2(4), 8 and 21; Code of Civil Procedure (CPC) (Amendment) Act, 1976

Reported in : AIR1978Ker201

or a Government company as defined in the Companies Act, 1956; or(iv) the Tea Board constituted under the Tea Act, 1953, or the Coffee Board constituted under the Coffee Act, 1942, or the Rubber Board constituted under the Rubber … It shall be deemed to include the rejection of a plaint and the determination of any question within Section 47 or Section 144, but shall not include:-- (a) any adjudication from which an appeal lies as an appeal

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 … Court is reproduced in the report of that case in 17 STC 473. The relevant passage in this respect reads as under :The assessee, Messrs

Commissioner of Income-tax Vs. Appollo Tyres Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Companies Act, 1956 - Sections 205, 205(1), 205(2), 348, 349 and 350; Income Tax Act, 1961 - Sections 28, 32AB, 32AB(1), 32AB(2), 32AB(3), 32AB(5), 43, 72, 73, 115J, 115JA and 115J(1); Unit Trust of India Act, 1963; Finance (No. 2) Act, 1996

Reported in : [1999]237ITR706(Ker)

plant by the assessee ; (iv) 'Tea Board' means the Tea Board established under Section 4 of the Tea Act, 1953 (29 of 1955) ;(3) The profits of eligible business or profession of an assessee for the purposes of