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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

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 … said Bankfiled a suit in the Court of the Subordinate Judge at Darjeeling, being 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

Bihta Co-operative Development Cane Marketing Union Ltd., and anr. Vs. ...

Court : Supreme Court of India

Subject : Trusts and Societies

Acts : Bihar and Orissa Co-operative Societies Act, 1935 - Sections 48, 48(1), 48(9) and 57; Bihar Co-operative Societies (Amendment) Act, 1948

Reported in : AIR1967SC389; [1967]37CompCas98(SC); [1967]1SCR848

Fort Cochin. They were conducted by brokers of tea. The sales were in conformity with the provisions of Tea Act of 1953. The Sales-tax Officer assessed the appellants to pay sales tax on transactions of sale of tea … any other registered society; or (e) between a financing bank authorised under the provisions of sub-section (1) of section 16 and a person who is not a member of a registered society; such disputes shall be referred … entertainable by a civil court, in view of the provisions of s. 48(1) read with s. 57 of the Bihar and Orissa Co-operative Societies Act,

V.M. Deshpande and anr. Vs. V.S. Kondaskar, Official Liquidator

Court : Mumbai

Subject : Direct Taxation

Acts : Companies Act, 1956 - Sections 442, 446, 446(1), 446(2), 446(3), 446(4), 457, 530 and 537; ;Income-tax Act, 1961 - Sections 14, 142, 142(1), 143, 147 and 148; Bombay General Clauses Act - Sections 7; Sales-tax Act, 1953 - Sections 48(2); Indian Companies Act, 1913 - Sections 49E, 169, 171, 211, 228, 229, 230, 231, 232 and 239; Income-tax Act, 1922; Companies (Amendment) Act, 1960 - Sections 165(2) and 187; ;Life Insurance Corporation Act, 1938 - Sections 41; Provincial and Presidency Towns Insolvency Act

Reported in : AIR1971Bom174; (1970)72BOMLR698

in the High Court of Calcutta in the unreported case of Brahamputra Tea Co. (India) Ltd. v. Commr. of Income-tax. West Bengal, disposed of on … a Division Bench of this Court came to consider the phrase 'legal proceedings' as contained in the Sales-tax Act, 1953, and in that connection referred to the provisions of Section 7(e) of the Bombay General Clauses Act. Reference … : AIR1958Bom279 must be restricted to the facts of that case and in particular to the provisions in Section 48(2)(ii) of the Sales-tax Act, 1953. Towards developing this submission, he relied upon the decision of a Single Judge

In Re: Colaba Land and Mills Co. Ltd., V.M. Deshpande and anr. Vs. V. ...

Court : Mumbai

Subject : Company

Acts : Companies Act, 1956 - Sections 442, 446, 446(1), 530 and 457; Income-tax Act, 1961 - Sections 142(1), 147 and 148; Indian Companies Act, 1913 - Sections 171 and 239; Sales Tax, Act, 1953 - Sections 48(2); Bombay General Clauses, Act - Sections 7; Companies (Amendment) Act, 1960 - Sections 165(2) and 187; Insurance Act, 1938; Income-tax Act, 1922; Life, Insurance Corporation Act - Sections 41

Reported in : [1970]78ITR584(Bom)

the High Court of Calcutta in the unre. ported case of Brahmaputra Tea Co. (India) Ltd. v. Commissioner of Income-tax disposed of on April 25, … Bench ot this court came to, consider the phrase 'legal proceedings ' as contained in the Sales Tax, Act, 1953, and in that connection referred to the provisions of section 7(e), of the Bombay General Clauses, Act. Reference … of Bombay, must be restricted to the facts of that case and in particular to the provisions in section 48(2)(ii) of the Sales Tax Act, 1953. Towards developing this submission, he relied upon the decision of a single

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 … 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 … affidavit as the reply. The counter affidavit states that as per Article 48A of the Constitution of India, the State is obliged to endeavour to

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 … (on the basisof value of coal produced in the preceding two years).    No changeAct X of 19% D. 48    S. 5: 5% raised to 7%    No changeAd VIII of 1998 p. 49    S. 2: 7% reduced to

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 … to such order, the decision of the prescribed authority under Sub-sections (1) or Sub-section (2) shall be final.39. Section 48 deals with Payment of commission on purchase of cane and reads as follows:(1) The State Government may, 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 … whether it is outside the purview of the said entry?15. In Sir Byramise Jeejeebhoy v. Bombay 1940 Bom 48, property tax was levied @ 10% on the annual letting value of lands and buildings by the Bombay

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

form of tea which the respondent has to sell to its customers. 48. The respondent further submitted that once enough quantity is available of the … 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