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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 … heavily replied upon the decisions of this Court in Innoventive Industries Ltd. v. ICICI Bank [AIR2017SC4084at paras 16, 51 and 56 : (2018) 1 SCC407, Swiss Ribbons Pvt. Ltd. [AIR2019SC739at paras 10 to 12 : (2019) 4

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 … The power to tax must be distinguished from an exercise of thepolice power. (State v. Tucker, 56 S.C. 516). The political power is a verydifferent one from the taxing power, in its essential principles, thoughthe taxing power,

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 … extent of the amount and in the manner as may be prescribed.(2) Interest at the rate specified in Section 51 shall be payable on the loan advanced under Sub-section (1) and the loan and the interest shall be

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 … of the Constitution were allowed and the assessment orders made under the provisions of the Assam Agricultural Income-tax Act, 1939, hereinafter called the 'Act', were quashed.2. The facts may be first stated. D.C. Choudhuri and S.C. Dutt … years 1949-50 to 1953-54. Thereafter they received a notice of demand under Section 23 of the Act for payment of a certain amount as agricultural

The Tufanialonga Tea Co. Ltd., Calcutta and anr. Vs. State of Tripura ...

Court : Guwahati

Subject : Constitution

Acts : Tripura Tea Companies (Taking Over of Management of Certain Tea Units) Act, 1987 - Sections 3(1) and 8(3); Constitution of India - Article 226, 246, 246(2), 246(3) and 254; Tripura Land Revenue and Land Reforms Act, 1960 - Sections 22, 62, 63, 64 and 65(1); Tripura Land Revenue and Land Reforms Rules, 1961 - Rules 89, 95 and 102

the List I of the 7th Schedule of the Constitution. Parliament has declared in Section 2 of the Tea Act, 1953 that it is expedient in the public interest that the Union should take under ' its control the … of the Board (Section 32). Chapter VII of the Act contains various miscellaneous provisions in Sections 33 to 51 and provides for licencing of brokers, tea manufacturers, inspection of tea estates or places where tea and tea

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 … Columbia 1930 A.C. 111; Board of Trustees of Lethobridge Irrigation District v. Independent Order of Foresters 1940 A.C. 513. In my opinion this rule of interpretation is equally applicable to the Indian Constitution Act.24. In Federation of

Ttbl Tea and Technologies Limited, Formerly Called Tamil Nadu Tea Brok ...

Court : Chennai

Subject : Commercial

Acts : Constitution of India - Article 226

Reported in : (2002)2MLJ65

respondent has filed a counter affidavit disputing various averments made by the petitioner. It runs as follows:- The Tea Act, 1953 was enacted to provide for the constitution of the Tea Board of India under section 4 of the … the petitioner company. The said order directed that the petitioner company be started with the first respondent holding 51 per cent of the shares through its instrumentalities, the second respondent and INDCO each holding 25.5 per cent

Sasanka Sekhar Maity and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Property

Acts : Constitution of India - Articles 13(1), 13(2), 14, 19(1), 19(6), 26, 31, 31A, 31A(1), 31B, 31C, 31(2), 32, 39 and 368; West Bengal Land Reforms Act, 1955 - Sections 2(7), 4(3), 6, 14J to 14Y, 16 and 17; West Bengal Land Reforms (Amendment) Act; West Bengal Land Reforms (Amendment) Act, 1971; West Bengal Land Reforms (Amendment) Act, 1972; West Bengal Estates Acquisition Act, 1953 - Sections 4, 4(3), 5, 6(1), 6(2), 49 and 52; West Bengal Land Reforms Act, 1954; Constitution (Thirty-fourth Amendment) Act, 1974; Constitution (First Amendment) Act, 1951; Constitution (Seventeenth Amendment) Act, 1964; Kerala Land Reforms Act, 1963 - Sections 82 and 85(1); Kerala Land Reforms (Amendment) Act, 1969; Kerala Land Reforms (Amendment) Act, 1971; West Bengal Estates Acquisition Rules, 19

Reported in : AIR1981SC522; (1980)4SCC716; [1980]3SCR1209

twenty-five acres in area, as may be chosen by him, (e) tank fisheries, and (f) land comprised in tea gardens or orchards or land used for the purpose of livestock breeding, poultry farming or dairy etc. Sub-section … two stages. The first was the stage of abolition of the zamindari system. The West Bengal Estates Acquisition Act, 1953 (Act I of 1954) which received the assent of the President on February 12, 1954, and has been

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 … is entitled to the weighted deduction under Section 35B(1A) of the Act. 51. The respondent has also relied upon the decision in G.A. Renderian Ltd.'s

Commissioner of Income Tax Vs. Appollo Tyres Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : (1998)149CTR(Ker)538

machinery or plant by the assessee.,(iv) 'Tea Board' means the Tea Board established under section 4 of the Tea Act, 1953 (29 of 1953)(3) The profits of eligible business or profession of an assessee for the purposes of sub-section