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Sonapur Tea Company Private Limited and anr. Vs. State of Assam and an ...

Court : Supreme Court of India

Subject : Civil

Acts : Defence of India Act, 1962 - Section 8(2)(a); Requisitioning and Acquisition of Immovable Property Act, 1952 - Section 25

Reported in : JT1994(2)SC653; 1994(1)SCALE873; (1994)4SCC746; [1994]2SCR303; 1994(1)LC585(SC)

estate arises because proper management of the ‘tea estate’ which is subject to regulatory measures contained in the Tea Act, 1953, is not otherwise feasible. When such rental is found out, fixing the sum of recurring payment to be … the Act itself, admits of no controversy. As such principles or determinants are specified in sub-section (2) of Section 8 of the Act, it would be advantageous to advert to it. It reads: “8. (2) The amount of

D.D. Shah and Brothers Vs. Union of India (Uoi) and anr.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(1A), 10(1), 35B(1A), 80IA, 80IA(4), 80IA(5), 80IA(6), 80IB, 80IB(2), 80IB(4), 80HH and 80HH(2); Rajasthan Sales-tax Act, 1954; Finance Act, 1999; Finance Act, 1961; Kerala General Sales tax Act, 1963; Central Sales-tax Act, 1956 - Sections 8(1), 8(3) and 8(3)(1); Central Sales-tax Rules - Rule 13; Tea Act, 1953 - Sections 3, 4 and 16A; Uttar Pradesh Sales-tax Act; Karnataka Sales Tax Act, 1957; Central Excise Act; Madhya Pradesh General Sales-tax Act, 1958 - Sections 2; Finance Act, 1978 - Sections 2(7); Finance Act, 1966 - Sections 2(5); Finance Act, 1967

Reported in : (2005)197CTR(Raj)1; [2006]283ITR486(Raj); 2004(3)WLC425

Tea Act, 195336. It is to be noticed that tea is a natural product of bushy plant. The Tea Act, 1953, was enacted by the Parliament to provide for control by the Union of the tea industry, including the … mixing iron ore and selling it in the export market after dressing, washing, screening and blending it. Under Section 8(3)(1)(b) of the Central Sales-tax Act, 1956, certain transactions in the course of inter-State trade or commerce are subject

Nilgiri Ceylon Tea Supplying Co. Vs. the State of Bombay

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1953 - Sections 8; Madhya Bharat Sales Tax Act, 1950

Reported in : (1959)61BOMLR1383; [1959]10STC500(Bom)

assessees claimed that the value of the tea purchased by them should be deducted from the turnover under section 8 of the Bombay Sales Tax Act, 1953. The Sales Tax Authorities did not accept the contention of the … on business as dealers in tea in Bombay. They have been registered dealers under the Bombay Sales Tax Act, 1953. Messrs Nilgiri Ceylon Tea Supplying Co. who will be hereafter referred to as 'the assessees' purchased diverse brands

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 … someMiscellaneous provisions such as the overridingeffect of the impugned Act (Section 7), the application of Companies Act, 1956, (Section 8),exclusion of period of operation of the impugnedAct from limitations (Section 9), protection of anaction taken on good faith

Collector of Sales Tax Vs. Kanthadbhai and Popatlal

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax (Procedure) Rules, 1954 - Rule 42

Reported in : [1959]10STC516(Bom)

the notice of motion. 9. Reference answered in the negative. Bombay Sales Tax Act (Bom. III of 1953), Section 8(a) - Assessees, dealers in tea, purchasing different brands of tea from registered dealers and after mixing these, selling … sought to be taxed amounted to sales within the meaning of section 2(13) of the Bombay Sales Tax Act, 1953 (2) If question (1) be answered in the affirmative, whether the respondents are 'dealers' within the meaning of

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 … whereas the levy in question is really a tax on production of tea, a subject covered by Entry 84 of List-I. A levy on tea leaves is not a levy upon the land. The defect pointed out

Silver Cloud Tea Factory and Another Vs. Union of India and Another

Court : Chennai

Subject : Constitution

Acts : Tea Act, 1953 - Sections 30(3) and (5); Constitution of India - Articles 14, 19, 245, 301 and 302; Tea (Marketing Control) Order, 1984 - Sections 17; Indian Partnership Act; Tea Board Act, 1949 - Sections 2 and 10; A.P. (Agricultural Produce and Livestock) Markets Act; The Tea (Distribution and Export) Control Order, 1957; The Tea Waste (Control) Order, 1959; Essential Commodities Act, 1955 - Sections 3

Reported in : AIR1994Mad283

1444 of 1986 has been filed by the 1st appellant for a declaration that Section 30(3) of the Tea Act, 1953 (hereinafter referred to as the Act), is null and void. In W.P. No. 1443 of 1986 the prayer … be exercised by the Government. In other words, Cls. (a), (b) and (c) of sub-sec. (3) of S. 80 confers upon the Central Government, the powers to comprehend the situation and exercise the powers depending upon the

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 … List I but so far as levy of tax is concerned thereare separate .and specific entries (see Entries 82 to 92B in List I andEntries 45 to 63 in List II). Further in view of Entry 50

Dheklapara Tea Company Limited and anr. Vs. the Official Liquidator, H ...

Court : Kolkata

Subject : Land Acquisition

that, since 2006, this writ petition has been pending. No steps have been taken under the provisions of Tea Act, 1953. The Tea Estates have been abandoned by the Tea Companies. The workers are left high and dry. They … Central Government to carry out their statutory duties under the provisions of Tea Act, particularly, in terms of Sections 16B, 16C, 16D and 16E within a period of six months from today. Accordingly, the writ petition is … or directions as to Your Lordship deem fit and proper 4. On 8th September 2010 another Judges Summons was taken out by one Gopinath Das.

Commissioner of Sales Tax Vs. Damodar Padmanath Rao

Court : Mumbai

Subject : Sales Tax

Acts : Bombay Sales Tax Act, 1953 - Sections 5, 5(1) and 8

Reported in : [1968]22STC187(Bom)

be in law a process or manufacture for the purpose of Section 5(1)(b)(ii) of the Bombay Sales Tax Act, 1953 ?' The facts leading to this reference which raises a somewhat novel point are as follows :- The … that the tea had been processed or altered after the purchase within the meaning of the proviso to section 8(a), and therefore the assessees were not entitled to deduct from their turnover under section 8(a) the value of